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

7   Application provision

The amendments made by this Division apply in respect of years of income in which proceeds are derived as a result of firearms surrender arrangements.