Taxation Laws Amendment Act (No. 3) 1997 (Repealed) (147 of 1997)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

5   Subparagraph 160ZZQ(17)(b)(i)

Omit "portion only", substitute "the whole or a portion".