Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026 (1 of 2026)

Schedule 2   Firearms amendments

Part 1   National gun buyback

Division 2   Consequential amendments

Income Tax Assessment Act 1997

6   Subsection 995-1(1) (definition of firearms surrender arrangements)

Repeal the definition, substitute:

firearms surrender arrangements means:

(a) an *Australian law; or

(b) administrative arrangements of a State or Territory;

implementing:

(c) the agreement arising from the meeting of the Police Ministers held on 10 May 1996 concerning the surrender of prohibited firearms; or

(d) the national firearms program (within the meaning of item 2 of Schedule 2 to the Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026).