Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 (129 of 2019)
Schedule 1 Capital gains tax changes for foreign residents
Part 1 Main residence exemption
Income Tax Assessment Act 1997
17 At the end of subsection 118-200(4)
Add:
; and (c) the deceased was not an *excluded foreign resident just before the deceased's death.
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