Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 7   Removing CGT discount for foreign individuals

Income Tax Assessment Act 1997

5   At the end of section 115-100

Add:

; or (c) the percentage resulting from section 115-115 if section 115-105 or 115-110 applies to the gain; or

(d) the percentage resulting from section 115-120 if that section applies to the gain.