Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)

Schedule 1   CGT adjustments

Part 1   Main amendments

Income Tax Assessment Act 1997

19   At the end of subsection 114-10(2)

Add:

; and • one for a sale and reacquisition taken to have happened under subsection 112-155(2), 112-165(2) or 112-175(2): see subsection (9).