1Capital Works (Build to Rent Misuse Tax) Act 2024

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Commonwealth Coat of Arms of Australia

 

 

 

 

 

 

Capital Works (Build to Rent Misuse Tax) Act 2024

No. 112, 2024

 

 

 

 

 

An Act to impose tax on certain build to rent developments, and for related purposes

 

 

 

Contents

1 Short title

2 Commencement

3 Definitions

4 Imposition of tax

5 Amount of tax

 

Commonwealth Coat of Arms of Australia

 

 

Capital Works (Build to Rent Misuse Tax) Act 2024

No. 112, 2024

 

 

 

An Act to impose tax on certain build to rent developments, and for related purposes

[Assented to 10 December 2024]

The Parliament of Australia enacts:

1  Short title

  This Act is the Capital Works (Build to Rent Misuse Tax) Act 2024.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this Act The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 January 2025

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Definitions

  In this Act: