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
26 Subsection 160ZZQ(20)
Omit "referred to in paragraph (15)(c)" (wherever occurring), substitute "during which the deceased person owned the dwelling".
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