Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 104 inserted by No 46 of 1998.

S 104-166 repealed by No 168 of 2006 , s 3 and Sch 4 item 9, applicable to CGT events that happen on or after 12 December 2006. S 104-166 formerly read:

SECTION 104-166 Subsection 104-165(1) still applies if you continue to be a short term Australian resident  
104-166
Subsection 104-165(1) continues to apply, despite its repeal by item 20 of Schedule 1 to the Tax Laws Amendment (2006 Measures No. 1) Act 2006 , to an individual:

(a) who is in Australia on the day on which that item receives the Royal Assent; and

(b) who remains an Australian resident from that day until the time subsection 104-165(1) is applied in respect of him or her.

S 104-166 inserted by No 32 of 2006, s 3 and Sch 1 item 21, applicable if the relevant CGT event happens on or after 1 July 2006.