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
51 Subsection 995-1(1)
Insert:
deferred non-residential capital gain has the meaning given by subsection 102-6(3).
deferred residential capital gain has the meaning given by subsection 102-6(4).
non-residential capital gain has the meaning given by subsection 102-6(1).
residential capital gain has the meaning given by subsection 102-6(2).
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).
