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
444 Subsection 405(1) (definition of commencing day non-taxable Australian asset)
Repeal the definition, substitute:
commencing day asset has the meaning given by section 406.
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