33YCapital gains tax—assets acquired before 20 September 1985

#### 33Y Capital gains tax—assets acquired before 20 September 1985 (1) A transferred asset of the receiving subsidiary that was acquired by the Authority before 20 September 1985 is taken, for the purposes of Part IIIA of the Assessment Act, to have been acquired by the receiving subsidiary before that date. (2) Unless the contrary intention appears, expressions used in this section and in Part IIIA of the Assessment Act have the same respective meanings as in that Part.