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 1997

88   Paragraph 768-915(b)

After "from the CGT event", insert ", or the capital gain or loss from the CGT event would have been disregarded under Division 855,".