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
3 Subparagraph 115-100(a)(i)
After “individual”, insert “and neither section 115-105 nor 115-110 (about foreign or temporary residents) applies to the gain”.
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