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 1997
58 Subparagraph 124-520(1)(e)(ii)
Omit "has the *necessary connection with Australia", substitute "was *taxable Australian property just before that time and the *shares are taxable Australian property when they are issued".
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