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

5   Subsection 118-145(4) (example)

Omit "(again renting it out), at the end of which you sell the house.", substitute "(again renting it out). You then move back into it for 3 years, after which you sell the house.".