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
354 Section 124ZZ
Omit "160ZO", substitute "102-5 of the Income Tax Assessment Act 1997 (about net capital gains)".
Note: The heading to section 124ZZ is replaced by the heading "Treatment of capital gains".
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