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

509   Paragraphs 245-170(b), (c) and (d) of Schedule 2C

Repeal the paragraphs, substitute:

(b) a CGT asset that the debtor no longer owned at the end of the commencement day;

(c) a personal use asset (within the meaning of the Income Tax Assessment Act 1997);

(d) a dwelling (within the meaning of the Income Tax Assessment Act 1997) that was the debtor's main residence at any time before the forgiveness year of income;