This instrument is the Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
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.