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
493 Paragraph 613(1)(a)
After "disposal of an asset,", insert "or to take into account the capital proceeds from a CGT event happening in relation to a CGT asset,".
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