Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 1 CGT adjustments
Part 1 Main amendments
Income Tax Assessment Act 1997
12 After subsection 112-5(6)
Insert:
(6A) Subdivision 112-E contains operative provisions setting out some deemed sales and reacquisitions that may result in a modification to the general rules.
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