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
59 Subsection 124-795(1)
Omit "the replacement entity is an Australian resident or a *resident trust for CGT purposes", substitute "the replacement interest is *taxable Australian property".
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