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

20   At the end of section 118-210

Add:

(6) However, this section does not apply if, just before the deceased's death, the deceased was an *excluded foreign resident.