Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 2 Contributing the proceeds of downsizing to superannuation
Taxation Administration Act 1953
7 Application of amendments
The amendments made by this Schedule apply in relation to a disposal of an ownership interest in a dwelling if the contract for the disposal is entered into on or after 1 July 2018.