Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)

Schedule 1   CGT adjustments

Part 3   Other amendments

Taxation Administration Act 1953

81   Subsection 12A-110(5) in Schedule 1 (method statement, step 2)

Omit "step 3", substitute "step 5".


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).