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
18 Paragraphs 160ZZQ(13)(c), (13A)(c), (14)(c) and (15)(c)
Omit "throughout the period during which the dwelling was owned by", substitute "immediately before the death of".
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