s 128-15
In forceEffect on the legal personal representative or beneficiary
Chapter 3Specialist liability rules
Part 3-3Capital gains and losses: special topics
Division 128Effect of death
128-15 Effect on the legal personal representative or beneficiary
The rule in item 3 in the table in subsection 128‑15(4) of the Income Tax Assessment Act 1997 (about a dwelling that was your main residence just before you died and was not being used for the purpose of producing assessable income) does not apply to a dwelling that devolved to your legal personal representative, or passed to a beneficiary in your estate, on or before 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.