SCHEDULES

SCHEDULE 45Statutory residence test

PART 4Anti-avoidance

Consequential amendments: capital gains tax

122

1

Section 279B (deferred unascertainable consideration: supplementary provisions) is amended as follows.

2

In subsection (7), for “year of return” substitute “ period of return ”.

3

In subsection (8)(a) and (b), for “year” substitute “ period ”.