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
143 Paragraph 73G(1)(a)
Repeal the paragraph, substitute:
(a) the disposal involves a CGT event for which there is a roll-over under Subdivision 126-B of the Income Tax Assessment Act 1997; and
Note: The heading to section 73G is replaced by the heading "Section 73B roll-over relief on disposal of item of intellectual property to another member of same wholly-owned group".
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