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
9 Subsection 118-178(2) (at the end of example 2)
Add "if, at the time the dwelling is sold, David is an Australian resident".
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