Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 118 inserted by No 46 of 1998.

S 118-355 repealed by No 58 of 2006 , s 3 and Sch 7 item 190, effective 30 June 2000. S 118-355 formerly read:

SECTION 118-355 Segregated exempt superannuation assets of pooled superannuation trust  
118-355
A *capital gain or a *capital loss that a *pooled superannuation trust makes from a *CGT event happening in relation to a segregated exempt superannuation asset (as defined in Part IX of the Income Tax Assessment Act 1936 ) is disregarded.

S 118-355 inserted by No 89 of 2000.