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
20 Subsection 165-60(2A)
Repeal the subsection, substitute:
(2A) However, so much of an amount included in the company's assessable income under section 97 or 98A of the Income Tax Assessment Act 1936 as is a *capital gain that forms part of a *net capital gain is not attributed to a period.
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