Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 (129 of 2019)

Schedule 1   Capital gains tax changes for foreign residents

Part 1   Main residence exemption

Income Tax Assessment Act 1997

17   At the end of subsection 118-200(4)

Add:

; and (c) the deceased was not an *excluded foreign resident just before the deceased's death.