Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-I - Look-through earnout rights  

SECTION 118-575   118-575   Creating and ending look-through earnout rights  


Disregard a *capital gain or *capital loss you make because:


(a) *CGT event C2 happens in relation to a *look-through earnout right you receive; or


(b) CGT event D1 happens when you create a look-through earnout right in another entity.


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