Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 4 CGT and foreign residents
Part 2 Other amendments
Income Tax Assessment Act 1997
10 Subsection 104-170(3)
Omit all the words after "time of the event", substitute:
except one that is *taxable Australian property:
(a) covered by item 1 or 3 of the table in section 855-15; or
(b) covered by item 4 of that table because it is an option or right to *acquire a *CGT asset covered by item 1 or 3 of that table.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
