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
221 Paragraph 116DK(i)
Repeal the paragraph, substitute:
(i) whether a CGT event has happened, or whether a capital gain or capital loss from a CGT event is to be disregarded.
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