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

Schedule 1   CGT adjustments

Part 1   Main amendments

Income Tax Assessment Act 1997

12   After subsection 112-5(6)

Insert:

(6A) Subdivision 112-E contains operative provisions setting out some deemed sales and reacquisitions that may result in a modification to the general rules.