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

31   Subsection 995-1(1)

Insert:

excluded foreign resident has the meaning given by subsection 118-110(4).

life events test has the meaning given by subsection 118-110(5).