Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 
Reference: LI 2026/32
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 10 August 2026
Signatory: Will Day Deputy Commissioner of Taxation
Registration number: F2026L01047
Registration date: 12 August 2026

I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument.

1 Name: This instrument is the Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting period: For an entity mentioned in column 1 of table item 3 in section 396-55 in Schedule 1 to the Act, the reporting period to which subparagraph 396-55(a)(ii) in Schedule 1 to the Act applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016 | 1 The whole of the instrument: Repeal the instrument