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
87 Subsection 23AH(12) (paragraph (a) of the definition of foreign income)
Omit "Part IIIA", substitute "Part 3-1 or 3-3 of the Income Tax Assessment Act 1997 (about CGT)".
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