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
5 At the end of section 115-100
Add:
; or (c) the percentage resulting from section 115-115 if section 115-105 or 115-110 applies to the gain; or
(d) the percentage resulting from section 115-120 if that section applies to the gain.
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