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

Schedule 1   Build to rent developments

Taxation Administration Act 1953

16   After paragraph 12-395(3)(ac) in Schedule 1

Insert:

(ad) must specify the extent (if any) to which the payment is, or is attributable to, an amount that would be non-concessional MIT income only if subsection 12-450(5) were disregarded; and