Income tax: capital gains: does subsection 160ZZQ(8) of the Income Tax Assessment Act 1936 allow a principal residence exemption for two dwellings, for a period of up to three months, if a taxpayer makes an election that either subsection 160ZZQ(5) or 160ZZQ(11) applies to one of the dwellings?
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FOI status:may be released
Notice of Withdrawal
Commissioner of Taxation
25 August 1999