Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 2 Limit negative gearing for residential property to new builds
Income Tax Assessment Act 1997
4 Subsection 995-1(1)
Insert:
new residential dwelling : see subsection 26-160(3).
residential dwelling : see subsections 26-160(1) and (2).
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