Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 20

20. Section 161 of the Principal Act is amended-

   (a)  by inserting ", and profits or gains of a capital nature," before

"derived by him" in sub-section (1); and

   (b)  by inserting "or losses, being losses of a capital nature," after

"deductions" in sub-section (1).