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
480 Subsection 438(4)
After "Part IIIA", insert "of this Act, or a CGT asset that does not have the necessary connection with Australia within the meaning of the Income Tax Assessment Act 1997".
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