Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 12/29)
Character Range: 2227729–2230511

industry exit grant that you receive under the program known as the Tobacco Growers Adjustment Assistance Programme 2006 if, as a condition of receiving the grant, you entered into an undertaking not to become the owner or operator of any agricultural *enterprise within 5 years after receiving the grant;
 (ga) a *water entitlement, to the extent that the CGT event happens because an entity *derives a *SRWUIP payment that is *non‑assessable non‑exempt income under section 59‑65;
 (gb) a *SRWUIP payment you derive that is non‑assessable non‑exempt income under section 59‑65;
 (h) a right or entitlement to a *tax offset, a *deduction, or a similar benefit under an *Australian law, a *foreign law or a law of part of a foreign country;
 (i) a variation, transfer or revocation of an allocation (within the meaning of the National Rental Affordability Scheme Act 2008);
 (j) anything of economic value provided to you (whether directly or indirectly, such as through an *NRAS consortium of which you are a *member) by:
 (i) a Department of a State or Territory; or
 (ii) a body (whether incorporated or not) established for a public purpose by or under a law of a State or Territory;
  in relation to your participation in the *National Rental Affordability Scheme.
 (2) A *capital gain or *capital loss is disregarded if you make it as a result of receiving a payment or property as reimbursement or payment of your expenses, or receiving or using a voucher or certificate, under:
 (a) a scheme established by an *Australian government agency, a *local governing body or a *foreign government agency under an enactment or an instrument of a legislative character; or
 (b) the General Practice Rural Incentives Program or the Rural and Remote General Practice Program; or
 (c) the Sydney Aircraft Noise Insulation Project; or
 (d) the M4/M5 Cashback Scheme; or
 (e) the Unlawful Termination Assistance Scheme or the Alternative Dispute Resolution Assistance Scheme.
 (3) A *capital gain you make from compensation you receive under the *firearms surrender arrangements is disregarded.
 (4) A *capital gain or *capital loss you make from a payment you receive is disregarded if:
 (a) you are an Australian resident; and
 (b) you receive the payment:
 (i) under the program known as the "German Forced Labour Compensation Programme"; and
 (ii) from the Foundation known as "Remembrance, Responsibility and Future" or any of the Foundation's partner organisations; and
 (c) the payment is in the nature of compensation for:
 (i) any wrong or injury; or
 (ii) any loss of, or damage to, property;
  that you, or another person, suffered as a result of injustices committed during the National Socialist period.
 (5) A *capital gain or *capital loss you make as a result of receiving