Document ID: chunk:federal_register_of_legislation:C2010C00499:clause:10_12
Version: federal_register_of_legislation:C2010C00499
Segment Type: clause
Provision Reference: sch 10 cl 12
Character Range: 91120–91525

12  At the end of Subdivision 104‑K
Add:

104‑270  Foreign hybrids: CGT event K12

 (1) CGT event K12 happens if, in accordance with paragraph 830‑50(2)(b) or (3)(b), you make a *capital loss under this section for an income year.

 (2) The time of the event is just before the end of the income year.

 (3) You make a capital loss equal to the amount applicable under paragraph 830‑50(2)(b) or (3)(b).