Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 1 CGT adjustments
Part 3 Other amendments
Income Tax Assessment Act 1997
75 At the end of section 115-228
Add:
(4) In this section:
quarantined amount means a quarantined amount referred to in paragraph 26-155(1)(b) (about using or holding residential dwellings as residential accommodation).
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