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
184 Subsection 110(1)
Insert:
total modified capital loss for the CS/RA class means the total of so much of any modified capital losses as has been allocated to that class under section 116CB.
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