Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 (138 of 2024)

Schedule 1   Build to rent developments

Income Tax Assessment Act 1936

1   Subsection 170(10AA) (after table item 15)

Insert:

17

The cell, of the table in subsection 43-145(1), dealing with use in the 4% build to rent manner

Section 43-237

Deductions for capital works relating to build to rent developments