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

26   Subsection 160ZZQ(20)

Omit "referred to in paragraph (15)(c)" (wherever occurring), substitute "during which the deceased person owned the dwelling".