Legislation

ITAA 1997 s 160ZZQ(11) was rewritten as section 118-45

ATO documents that consider ITAA 1997 s 160ZZQ(11) was rewritten as section 118-45

1 document

Income tax: capital gains: can a subsection 160ZZQ(11A) 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)?