Section 137 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Subdivision is about

A CGT event does not happen when certain granny flat arrangements are entered into, varied or terminated.

Table of sections

Operative provisions

137‑10 Meaning of key terms

137‑15 CGT event does not happen when a certain kind of granny flat arrangement is entered into

137‑20 CGT event does not happen when a certain kind of granny flat arrangement is varied

137‑25 CGT event does not happen when a certain kind of granny flat arrangement is terminated

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 130 — ‑1 What this Division is about
s 132 — ‑1 Lessee incurs expenditure to get lease term varied or waived
s 134 — ‑1 Exercise of options
s 149 — ‑10 What is a pre‑CGT asset?
s 152 — ‑1 What this Division is about
s 160 — ‑1 What this Division is about

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