Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 4 CGT and foreign residents
Part 3 Consequential amendments
Income Tax Assessment Act 1936
26 Subsection 438(4)
Omit "does not have the necessary connection with Australia within the meaning of the Income Tax Assessment Act 1997", substitute "is not taxable Australian property".
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