Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 7   Removing CGT discount for foreign individuals

Income Tax Assessment Act 1997

2   After subsection 115-30(1)

Insert:

(1A) For the purposes of sections 115-105, 115-110 and 115-115, item 2 of the table in subsection (1) applies in relation to all *replacement-asset roll-overs, including those covered by paragraph 115-34(1)(c).