Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-D - Insurance and superannuation  

SECTION 118-313   118-313   Superannuation agreements under the Family Law Act  


A *capital gain or *capital loss you make from *CGT event C2 or D1 relating directly to any of the following is disregarded:

(a)  

the making of a superannuation agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975 );

(b)  the termination, or setting aside, of such an agreement;

(c)  such an agreement otherwise coming to an end.


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