Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.125

                   Your ownership period of a * dwelling is the period on or after 20 September 1985 when you had an * ownership interest in:

                     (a)  the dwelling; or

                     (b)  land ( * acquired on or after 20 September 1985) on which the dwelling is later built.