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
”
.