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INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 23
Where no notice of assessment served
23. Section 171 of the Principal Act is amended-
(a) by inserting "or of profits or gains of a capital nature," after
"income," in sub-section (1); and
(b) by inserting ", or of those profits or gains," after "income" in
sub-section (2).
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