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
135 Paragraph 51AAA(1)(a)
Omit "160ZO", substitute "102-5 of the Income Tax Assessment Act 1997 (about net capital gains) or subsection 116CD(2), 116GB(2) or 124ZZB(1) of this Act (about notional capital gains of life assurance companies, registered organisations or PDFs)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
