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
31 Subsection 995-1(1)
Insert:
excluded foreign resident has the meaning given by subsection 118-110(4).
life events test has the meaning given by subsection 118-110(5).
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