Document ID: chunk:federal_register_of_legislation:C2010C00637:clause:4_6
Version: federal_register_of_legislation:C2010C00637
Segment Type: clause
Provision Reference: sch 4 cl 6
Character Range: 18728–19293

6  Subsection 100‑30(2)
Repeal the subsection, substitute:

 (2) There are 4 categories of exemptions:
 1. exempt assets: for example, cars;
 2. exempt or loss‑denying transactions: for example, compensation for personal injury or your tenancy comes to an end;
 3. anti‑overlap provisions (that reduce your capital gain by the amount that is otherwise assessable);
 4. small business relief.

Note: Most of the exceptions are in Division 104. You will find most of the possible exemptions in Division 118. The small business relief provisions are in Division 152.