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
395 Before subsection 160ZO(1)
Insert:
(1A) This section does not apply for the purposes of assessments for the 1998-99 year of income or any later year of income.
See instead Division 102 of the Income Tax Assessment Act 1997.
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