Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
2 CGT (new Parts 3-1, 3-3 and 3-5)
2 Consequential amendment of the Income Tax Assessment Act 1997
19 Section 165-5
Omit "entered no new transactions and conducted no additional business", substitute "entered no new kinds of transactions and conducted no new kinds of business".
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