Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 4 CGT and foreign residents
Part 3 Consequential amendments
Income Tax Assessment Act 1936
18 Paragraph 396(2)(b)
Omit "has the necessary connection with Australia (within the meaning of the Income Tax Assessment Act 1997)", substitute "is taxable Australian property".
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