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

8   Subsection 118-178(2) (at the end of example 1)

Add "if, at the time the dwelling is sold, Susan is an Australian resident".