Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 1 CGT main residence exemption for replacement dwelling
Income Tax Assessment Act 1997
1 After subsection 118-145(3)
Insert:
(3A) This section does not apply if the *dwelling was your main residence because of section 118-147 and ceases to be your main residence because of subsections 118-147(3) and (4).
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