Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 5   Principal residence exemption from CGT

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 2   Dwellings acquired from deceased persons: partial exemptions from CGT

11   After paragraph 160ZZQ(19)(a)

Insert:

(aa) the disposal is not covered by subsection (15);