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
425 Section 317 (definition of CGT roll-over provisions)
After "Part IIIA", insert "of this Act or Divisions 122, 124 and 126, and section 118-350, of the Income Tax Assessment Act 1997".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).