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
7 Subsection 118-170(4) (example)
Omit "You and your spouse own", substitute "You and your spouse (who are Australian residents) own".