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Treasury Laws Amendment (Tax Reform No. 2) Act 2026 (71 of 2026)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Loss carry back tax offset
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Division 160
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 2 Subsection 170(10AA) (table item 168)
- Income Tax Assessment Act 1997
- 3 Section 36-17 (note 2)
- 4 Section 36-25
- 5 Paragraph 195-15(5)(c)
- 6 Section 195-37
- 7 Paragraph 320-149(2)(aa)
- 8 Subsection 995-1(1) (note to the definition of carry back)
- 9 Subsection 995-1(1)
- Taxation Administration Act 1953
- 10 Section 45-340 in Schedule 1 (method statement, paragraph (db) of step 1)
- Part 3 Application of amendments
- 11 Application of amendments
- Schedule 2 $20,000 instant asset write-off for small business entities
- Income Tax Assessment Act 1997
- 1 Section 328-170
- 2 Section 328-180 (heading)
- 3 Paragraph 328-180(1)(b)
- 4 Paragraph 328-180(2)(a)
- 5 Paragraph 328-180(3)(a)
- 6 Subsection 328-205(4) (example)
- 7 Subsection 328-210(1)
- 8 Subsection 328-210(3) (example)
- 9 Subsection 328-215(4)
- 10 Subsection 328-247(1) (example)
- 11 Subsection 328-247(1) (example)
- 12 Subsection 328-250(1)
- 13 Subsection 328-250(4) (heading)
- 14 Subsection 328-253(4) (heading)
- 15 Application of amendments
- Income Tax (Transitional Provisions) Act 1997
- 16 Section 328-180 (heading)
- 17 Subsection 328-180(1) (paragraph (b) of the definition of increased access year)
- 18 Subsection 328-180(1)
- 19 Subsections 328-180(4), (4A), (5) and (6)
- 20 Subsection 328-181(1)
- 21 Subsections 328-181(2) and (3)
- 22 Subsection 328-181(5)
- Schedule 3 Income tax exemption for PNG Chiefs Limited employment
- Income Tax Assessment Act 1997
- 1 Section 11-15 (after table item headed "education and training")
- 2 At the end of Division 51
- 3 Application of amendments
- Schedule 4 Negative gearing amendments
- Income Tax Assessment Act 1997
- 1 Subsection 26-155(2) (before the note)
- 2 Subsection 26-155(2) (note)
- 3 After subsection 26-155(3)
- 4 After section 26-155
- 5 Application of amendments
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