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

14   Subsection 160ZZQ(20A)

After "Where", insert "both subsections (17) and (18),".