Income Tax Assessment Act 1997
Sdiv115-CA
Amended by:
Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26/6/2026)
3-Sch1-Cl44
| Commenced | Action | Note |
| 1/07/2026 | Insert | Inserted title 'Subdivision 115-CA - Extended application of rules about trusts with net capital gains (disregarding indexation)' |
| 1/07/2026 | Insert | Inserted title 'Subdivision 115-CA - Extended application of rules about trusts with net capital gains (disregarding indexation)' |