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
78A Section 152-200
After "if the basic conditions in Subdivision 152-A are satisfied", insert "(assuming the $2 million threshold for a small business entity to be a CGT small business entity were disregarded)".
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