Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 5 Principal residence exemption from CGT
Part 1 Amendment of the Income Tax Assessment Act 1936
Division 4 Status of dwelling when first used for producing assessable income
31 Paragraph 160ZZQ(11)(a)
After "the taxpayer", insert "(disregarding subsection (20D))".
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