Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)

Schedule 4   CGT and foreign residents

Part 3   Consequential amendments

Income Tax Assessment Act 1997

80   Subparagraph 170-255(1)(d)(ii)

Omit "one of the items in the table in subsection 136-15(1) is satisfied", substitute "the *CGT asset that is the subject of the creation of the contractual or other rights is *taxable Australian property".