Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_462
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 462
Character Range: 859616–860145

462  Paragraph 418A(1)(f)
Repeal the paragraph, substitute:

 (f) if subsection 160M(8) of this Act, or section 104‑160 of the Income Tax Assessment Act 1997 (CGT event I1), applied to the change of residence for the purposes of the application of this Act apart from this Part:

 (i) section 412 applies as if subsections 412(2) and (3) referred only to the market value of the asset concerned; and

 (ii) section 414 applies as if paragraphs 414(3)(b) and (4)(b) referred only to the market value of the asset concerned.