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Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019

No. 129, 2019

An Act to amend the law relating to taxation and foreign acquisitions and takeovers, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Capital gains tax changes for foreign residents
Part 1—Main residence exemption
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Part 2—Principal asset test
Income Tax Assessment Act 1997
Schedule 2—Additional capital gains discount for affordable housing
Income Tax Assessment Act 1997
Schedule 3—Near‑new dwelling interests
Part 1—Amendments
Foreign Acquisitions and Takeovers Act 1975
Part 2—Application and transitional provisions

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019
No. 129, 2019

An Act to amend the law relating to taxation and foreign acquisitions and takeovers, and for related purposes

[Assented to 12 December 2019]

The Parliament of Australia enacts: