New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 9 Concessions for capital gains by individuals and some other entities
Part 2 Consequential amendments
2 Division 2 - Amendments consequential on defining complying superannuation entity
Income Tax Assessment Act 1997
26 Subsection 118-300(1) (table item 5
Repeal the item, substitute
|
5 |
A *life insurance policy or an *innuity instrument |
the trustee of a *complying superannuation entity for the income year in which the *CGT event happened |