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

Schedule 1   CGT adjustments

Part 4   Application of amendments

83   Application of amendments - section 115-125

The amendments made by Part 1 of this Schedule of section 115-125 of the Income Tax Assessment Act 1997 apply in relation to CGT events happening on or after 1 July 2027.