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

4   Subparagraph 115-100(a)(ii)

After “*FHSA trust)”, insert “and section 115-120 (about foreign or temporary residents) does not apply to the gain”.

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