Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 1 CGT adjustments
Part 4 Application of amendments
82 Application of amendments - Division 102
The amendments made by:
(a) Part 1 of this Schedule of Division 102 of the Income Tax Assessment Act 1997; or
(b) Part 3 of this Schedule that relate to Division 102 or 152 of the Income Tax Assessment Act 1997;
apply in relation to assessments for the income year that includes 1 July 2027 and for later income years.
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