House of Representatives

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Bill 2019

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019

Foreign Acquisitions and Takeovers Fees Imposition Amendment (Near-new Dwelling Interests) Bill 2019

Foreign Acquisitions and Takeovers Fees Imposition Amendment (Near-new Dwelling Interests) Act 2019

Explanatory Memorandum

(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar MP)

[1]
This includes a beneficiary of the special disability trust and a beneficiary under the deceased estate.

[2]
General Comment No 18: Non-discrimination at [13].

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).