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

25   At the end of subsection 160ZZQ(19)

Add:

Note: The number of days worked out under paragraphs (e) and (h) is modified in some cases: see subsection (20AA).