Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 1   CGT main residence exemption for replacement dwelling

Income Tax Assessment Act 1997

1   After subsection 118-145(3)

Insert:

(3A) This section does not apply if the *dwelling was your main residence because of section 118-147 and ceases to be your main residence because of subsections 118-147(3) and (4).