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
194 Subsection 116CB(2) (definitions of average calculated liabilities (all non-exempt resident policies) and average calculated liabilities (categories of policies))
Omit "disposal", substitute "the CGT event".
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