Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 1 CGT adjustments
Part 2 Minimum rate of tax on capital gains
Income Tax Assessment Act 1997
59 Subsection 995-1(1)
Insert:
minimum tax capital gain has the meaning given by section 119-5.
minimum tax gap amount has the meaning given by subsection 119-10(2).
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