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
169 Subsection 110(1)
Insert:
notional CGT event income means:
(a) so much of any unmodified or modified ordinary income amount as is included in assessable income; or
(b) any amount included in assessable income under section 116CD.
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