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
51 Subsection 6(1) (definition of capital loss)
Repeal the definition, substitute:
capital loss has the same meaning as in the Income Tax Assessment Act 1997.
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