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
146 Paragraph 102AAZBA(a)
Omit "resident trust estate or a resident unit trust, as the case may be, within the meaning of Part IIIA", substitute "resident trust for CGT purposes".
Note: The heading to section 102AAZBA is replaced by the heading "Modified application of CGT - effect of certain changes of residence".
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