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
23 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
Insert:
37AD |
build to rent development misuse tax |
44-40 and 44-45 |
Income Tax Assessment Act 1997 |