Section 44 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Division is about

This Division removes certain tax concessions for build to rent developments when they cease to be active build to rent developments.

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 40 — ‑1 What this Division is about
s 41 — ‑1 What this Division is about
s 43 — ‑1 What this Division is about
s 45 — ‑1 What this Division is about
s 50 — ‑1 Entities whose ordinary income and statutory income is exempt
s 51 — ‑1 Amounts of ordinary income and statutory income that are exempt

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