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
22 At the end of subsection 160ZZQ(17A)
Add:
Note: The number of days worked out under paragraphs (e) and (h) is modified in some cases: see subsection (20AA).
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