Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.197

Special rule for surviving joint tenant

                   This Subdivision applies to you as if the * ownership interest of another individual in a * dwelling had * passed to you as a beneficiary in a deceased estate if:

                     (a)  you and the other individual owned ownership interests in the dwelling as joint tenants; and

                     (b)  the other individual dies.



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