Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2 CGT (new Parts 3-1, 3-3 and 3-5)
3 Consequential amendment of the Income Tax Assessment Act 1936
131 Subsection 46E(5)
Omit "whether an asset was acquired on or after that date is determined under Part IIIA", substitute "when a CGT asset was acquired is determined for the purposes of the Income Tax Assessment Act 1997".
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