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

Schedule 5   Limited recourse borrowing arrangements

Superannuation Industry (Supervision) Act 1993

1   At the end of subsection 67A(2)

Add:

; and (c) for an asset that is real property - the asset is business real property (within the meaning of section 66 of this Act).