Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 44 - Build to rent development misuse tax  

Subdivision 44-B - Build to rent development misuse tax  

Liability for tax

SECTION 44-15  

44-15   Liability for tax  

You are liable to pay *build to rent development misuse tax for an income year if you have a *build to rent misuse amount for the income year.

Note:

The amount of tax is set out in the Capital Works (Build to Rent Misuse Tax) Act 2024 .