INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES  

Division 316 - Demutualisation of friendly society health or life insurers  

Subdivision 316-D - Lost policy holders trust  

Effects of CGT events happening to interests and assets in trust

SECTION 316-160   316-160   Disregarding beneficiaries ' capital gains and losses, except some involving receipt of money  


Disregard a *capital gain or *capital loss of a beneficiary of the lost policy holders trust from a *CGT event that happens to the beneficiary ' s interest in the trust.

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