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 4   Status of dwelling when first used for producing assessable income

31   Paragraph 160ZZQ(11)(a)

After "the taxpayer", insert "(disregarding subsection (20D))".