Capital gains tax treatment revised: separate aggregate calculations for income tax and super tax prioritising specified gains. The amendment substitutes clauses in section 115 to require aggregate calculations: for income-tax, a specified tax on capital gains under section 45(2) and tax on remaining income after excluding those gains; for super-tax, a specified calculation on long-term capital gains with distinct rates for gains relating to buildings or lands and for the balance (excluding gains taxed under income-tax clause), plus super-tax computed on the reduced total income excluding those long-term gains.