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
19 Subsection 396(3)
Omit "and in deciding whether a CGT asset has the necessary connection with Australia, disregard the residency assumption in applying category 8 or 9 of the table in section 136-25 of the Income Tax Assessment Act 1997".
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