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 3   Dwellings acquired from deceased persons: status of residence at time of death

17   Paragraph 160X(5)(b)

Omit "if the asset was acquired by the deceased person on or after 20 September 1985,", substitute "in any other case - ".