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
373 Subsection 159GZZZBE(1)
Omit "subsection 160ZK(1) in relation to a disposal of the asset by the taxpayer after 31 December 1990", substitute "section 110-55 of the Income Tax Assessment Act 1997 (about reduced cost base) in relation to the post changeover disposal".
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