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
38 At the end of subsection 115-210(1)
Add:
Note: This Subdivision has an extended application under Subdivision 115-CA (about trusts that would have net capital gains if indexation were disregarded).
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