ITAA 1997 s 104-165(3) (choosing to disregard a gain or loss on ceasing to be an Australian resident - item 5 of the table in section 855-15
ATO documents that consider ITAA 1997 s 104-165(3) (choosing to disregard a gain or loss on ceasing to be an Australian resident - item 5 of the table in section 855-15