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
14 Subsection 160ZZQ(20A)
After "Where", insert "both subsections (17) and (18),".
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