Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 (138 of 2024)
Schedule 1 Build to rent developments
Income Tax Assessment Act 1997
3 After section 26-99A
Insert:
26-99B Build to rent development misuse tax cannot be deducted
You cannot deduct under this Act an amount of *build to rent development misuse tax that you pay.
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