Document ID: chunk:federal_register_of_legislation:C2014C00710:clause:6_95
Version: federal_register_of_legislation:C2014C00710
Segment Type: clause
Provision Reference: sch 6 cl 95
Character Range: 80061–80602

95  Subsection 118‑200(3)
Repeal the subsection (not including the notes), substitute:
 (3) However, you can adjust the formula by ignoring any non‑main residence days and total days in the period from the deceased's death until your *ownership interest ended, if:
 (a) the deceased *acquired the ownership interest on or after 20 September 1985; and
 (b) your ownership interest ends within:
 (i) 2 years of the deceased's death; or
 (ii) a longer period allowed by the Commissioner; and
 (c) you get a more favourable result by doing so.