Document ID: chunk:federal_register_of_legislation:C2025C00029:section:14:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 14 (pt 20/20)
Character Range: 1824691–1825504

or
 (d) that part of the capital proceeds from a CGT event, relating to an eligible venture capital investment, for which there is a partial exemption under section 118‑408; or
 (e) capital proceeds from a CGT event if a capital gain made from the event may be disregarded under subsection 360‑50(4).
 (4) The amount of the non‑assessable part referred to in section 104‑70 for an entity shown in the table is adjusted to exclude the amount or amounts applicable to the entity under the table.

Adjustment of non‑assessable part
Item                               Entity                                                                                                                                                                                                                                    Amount excluded