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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 115 - Discount capital gains and trusts ' net capital gains    View history reference

Subdivision 115-A - Discount capital gains    View history reference

What are not discount capital gains?

SECTION 115-55  

115-55  Capital gains involving money received from demutualisation of friendly society health or life insurer  

 View history reference
Your *capital gain from a *CGT event is not a discount capital gain if it is affected by section 316-60 or 316-165 .

Note:

Those sections affect capital gains involving the receipt of money as a result of the demutualisation of a friendly society health or life insurer.


 



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