New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (21 of 2005)
Schedule 1 CGT and foreign residents
Income Tax Assessment Act 1997
5 At the end of section 121-30
Add:
(2) However, the exceptions in this section do not apply to a *CGT event as a result of which a *capital gain or *capital loss is disregarded under Subdivision 768-H (about capital gains and losses of foreign residents through fixed trusts).
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