Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_192
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 192
Character Range: 797992–798568

192  Subsection 116CB(1)
Repeal the subsection, substitute:

 (1) The core amounts for a notional CGT event for a fund asset are as follows:

 (a) any unmodified ordinary income amount;

 (b) any unmodified general deduction;

 (c) any modified ordinary income amount;

 (d) any modified general deduction;

 (e) any non‑exempt ordinary capital gain;

 (f) any ordinary capital loss;

 (g) any non‑exempt modified capital gain;

 (h) any modified capital loss.

Note: The heading to section 116CB is replaced by the heading "Notional CGT events for fund assets".