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

84   Sub-subparagraph 23AH(9A)(f)(iv)(C)

Repeal the sub-subparagraph, substitute:

(C) none of the interposed partnerships or trusts had a capital loss (for the purposes of Part 3-1 of the Income Tax Assessment Act 1997);