Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (49 of 2026)
Schedule 5 Limited recourse borrowing arrangements
Superannuation Industry (Supervision) Act 1993
1 At the end of subsection 67A(2)
Add:
; and (c) for an asset that is real property - the asset is business real property (within the meaning of section 66 of this Act).
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