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

Schedule 1   CGT adjustments

Part 4   Application of amendments

82   Application of amendments - Division 102

The amendments made by:

(a) Part 1 of this Schedule of Division 102 of the Income Tax Assessment Act 1997; or

(b) Part 3 of this Schedule that relate to Division 102 or 152 of the Income Tax Assessment Act 1997;

apply in relation to assessments for the income year that includes 1 July 2027 and for later income years.