ITAA 1997 s 118-150(3)

Capital gains tax: main residence exemption: demolition and reconstruction.

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling more than four years after demolished dwelling last occupied

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling not main residence for entire ownership period

Capital gains tax: main residence exemption - choice to treat demolished dwelling as main residence