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

64   Subsection 23AH(6)

Omit "the disposal of an asset by a taxpayer", substitute "a CGT event that happens in relation to a CGT asset of a taxpayer".


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