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Treasury Laws Amendment (Tax Reform No. 1) Act 2026

Act No. 49 of 2026 · Assented 26 June 2026

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In brief

Amends tax and superannuation law, covering capital gains tax, negative gearing for residential property, a working Australians tax offset, work-related expense deductions, and superannuation borrowing arrangements.

Who's affected

  • Individual taxpayers
  • Residential property investors
  • Trusts and their beneficiaries
  • Superannuation fund trustees

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