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.
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