s 104-166
In forceSubsection 104‑165(1) still applies if you continue to be a short term Australian resident
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 104CGT events
Subdivision 104-IAustralian residency ends
104-166 Subsection 104‑165(1) still applies if you continue to be a short term Australian resident
Subsection 104‑165(1) of the Income Tax Assessment Act 1997 continues to apply, despite its repeal by item 20 of Schedule 1 to the Tax Laws Amendment (2006 Measures No. 1) Act 2006, to an individual:
(a)
who is in Australia on the day on which that item receives the Royal Assent; and
(b)
who remains an Australian resident from that day until the time subsection 104‑165(1) is applied in respect of him or her.
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