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 1997
2 Section 12-5 (table item headed "buildings")
Before:
|
income producing buildings, capital allowances |
Division 43 |
insert:
|
build to rent development misuse tax, no deduction for |
26-99B |