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
296 Section 121AS (table item 5, column headed 'Modification', modification 3)
Omit "a capital gain accrued to the disposer, or a capital loss was incurred by the disposer", substitute "the disposer made a capital gain, or made a capital loss".
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