CGT carve-out for energy assets

Question

With respect to the carve out for foreign investors for capital gains tax changes, see page 14 of Budget Paper 2, to which specific 'renewable energy infrastructure assets' does this measure apply to?

Answer

See attached response.

Documents

• Question with answer (PDF) (opens in a new tab)
• SQ26-000446 BET097 - CGT carve-out for energy assets.pdf (opens in a new tab)