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Income tax: capital gains: can an election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 cover more than one period of absence from a taxpayer's sole or principal residence (SPR)?

Yes. An election under subsection 160ZZQ(11A) made for the purposes of subsection 160ZZQ(11) may cover more than one period of absence from an SPR.

It is not necessary to make a separate election for each period of absence.

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