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
88 Paragraph 768-915(b)
After "from the CGT event", insert ", or the capital gain or loss from the CGT event would have been disregarded under Division 855,".
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