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 3 Dwellings acquired from deceased persons: status of residence at time of death
17 Paragraph 160X(5)(b)
Omit "if the asset was acquired by the deceased person on or after 20 September 1985,", substitute "in any other case - ".
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