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
33 At the end of subsection 166-30(1)
Add:
Note 2: Subdivision 165-CB is about when a company must calculate its net capital gain and net capital loss for the income year in a special way.
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