Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024 (135 of 2024)
Schedule 1 Foreign resident capital gains withholding payments
Taxation Administration Act 1953
7 Application
The amendments made by this Schedule apply in relation to acquisitions that occur on or after the later of:
(a) the start of 1 January 2025; and
(b) the commencement of this Schedule.