Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)

Schedule 3   Exempting granny flat arrangements from CGT

Income Tax Assessment Act 1997

2   Subsection 995-1(1)

Insert:

eligible for a granny flat interest has the meaning given by subsection 137-10(2).

granny flat interest has the meaning given by subsection 137-10(1).