Document ID: chunk:federal_register_of_legislation:C2019A00129:clause:1_13
Version: federal_register_of_legislation:C2019A00129
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 6427–7043

13  After subsection 118‑195(1)
Insert:
 (1A) For the purposes of a provision of this Subdivision that applies the table in subsection (1):
 (a) disregard paragraphs (a) and (b) in column 3 of item 2 of the table if, just before the deceased's death, the deceased was an *excluded foreign resident; and
 (b) disregard paragraph (c) in column 3 of item 2 of the table if, at the time the relevant *CGT event happened, the individual was an excluded foreign resident.
Note: The other provisions that apply the table include paragraph 118‑192(3)(b), subsection 118‑200(2), paragraph 118‑225(3)(c) and section 118‑260.