Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 7 Removing CGT discount for foreign individuals
Income Tax Assessment Act 1997
2 After subsection 115-30(1)
Insert:
(1A) For the purposes of sections 115-105, 115-110 and 115-115, item 2 of the table in subsection (1) applies in relation to all *replacement-asset roll-overs, including those covered by paragraph 115-34(1)(c).
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