Taxation Laws Amendment Act (No. 3) 1997 (Repealed) (147 of 1997)
Schedule 5 Principal residence exemption from CGT
Part 1 Amendment of the Income Tax Assessment Act 1936
Division 1 Dwellings acquired from deceased persons: extension of 12 month rule to 2 years
1 Paragraph 160ZZQ(14)(b), subparagraph 160ZZQ(15)(b)(i) and paragraphs 160ZZQ(18)(b) and (20)(b)
Omit "12 months", substitute "2 years".
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