Income Tax Assessment Act 1997
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Hide history noteSECTION 115-10 115-10 Who can make a discount capital gain?
To be a *discount capital gain, the *capital gain must be made by:
(a) an individual; or
(b) a *complying superannuation entity; or
(c) a trust; or
(d) a *life insurance company in relation to a *discount capital gain from a *CGT event in respect of a *CGT asset that is a *complying superannuation asset.
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