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
51 Subsection 995-1(1)
Insert:
deferred non-residential capital gain has the meaning given by subsection 102-6(3).
deferred residential capital gain has the meaning given by subsection 102-6(4).
non-residential capital gain has the meaning given by subsection 102-6(1).
residential capital gain has the meaning given by subsection 102-6(2).