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

Schedule 1   CGT adjustments

Part 3   Other amendments

Income Tax Assessment Act 1997

75   At the end of section 115-228

Add:

(4) In this section:

quarantined amount means a quarantined amount referred to in paragraph 26-155(1)(b) (about using or holding residential dwellings as residential accommodation).