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).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
