Treasury Laws Amendment (Help to Buy Exemptions) Regulations 2025 (F2025L01140)
Schedule 1 Amendments
Corporations Regulations 2001
1 After subregulation 7.1.04(8)
Insert:
(8A) For paragraph 761D(3)(d) of the Act, a Help to Buy arrangement (within the meaning of the Help to Buy Act 2024) is declared not to be a derivative.
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).
