Tax Laws Amendment (2010 Measures No. 5) Act 2011 (61 of 2011)

Schedule 3   Extending CGT exemption for certain compulsory acquisitions

Income Tax Assessment Act 1997

1   At the end of section 118-100


There is a similar exemption for a CGT event that is a compulsory acquisition (or similar arrangement) happening to adjacent land but not also to the dwelling itself.