Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 5   Principal residence exemption from CGT

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 2   Dwellings acquired from deceased persons: partial exemptions from CGT

12   Subparagraphs 160ZZQ(19)(b)(i) and (ii)

Omit "part only", substitute "the whole or part".


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