Which of the following statements is true of the Tax Law Improvement Project that was established in 1993 to renumber and rewrite the ITAA36 into plain English has had what effect?
A) The ITAA36 has been completely rewritten into the ITAA97 and so no longer has any application
B) The ITAA97 is made subject to the ITAA36 and so any new tax laws are only added to the ITAA36
C) Only some of the ITAA36 has been written into the ITAA97 and any new tax laws are only now added to the ITAA97
D) The complex CGT provisions still remain in the ITAA36 and have not been rewritten into the ITAA97
Correct Answer:
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