Amendment to section 45 inserts new referenced clauses 54EA and 54EB into capital gains provisions, effective October 1996. Sub-section (1) of section 45 is amended by inserting the figures and letters "54EA, 54EB" after "54E", identifying additional referenced provisions in ... Summary
Amendment to section 45 inserts new referenced clauses 54EA and 54EB into capital gains provisions, effective October 1996.
Sub-section (1) of section 45 is amended by inserting the figures and letters "54EA, 54EB" after "54E", identifying additional referenced provisions in the list within section 45(1); the amendment is effective from the first day of October, 1996.
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