INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 24 When tax not paid during lifetime

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INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 24

When tax not paid during lifetime

24. Section 216 of the Principal Act is amended-

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

"whole of the income" in sub-section (1); and

   (b)  by inserting ", or profits or gains of a capital nature," after

"income" in paragraph (1) (aa).

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