Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 4) 1986 No. 154 of 1986 - SECT 31

31. Section 160Z of the Principal Act is amended-

   (a)  by inserting in sub-section (4) "or if the asset is an interest that
        was deemed to be acquired by a surviving joint tenant by virtue of
        section
160ZN," before "be construed";

   (b)  by inserting in sub-section (5) "sub-section 160ZL (2) or (3),
sub-section 160ZM (2) or (3) or by virtue of" after "by virtue of" (first
occurring); and

   (c)  by omitting from sub-section (5) "actually" and substituting "(apart
        from the sub-section or sub-paragraph concerned)".