Document ID: chunk:federal_register_of_legislation:C2004C01250:clause:1_18
Version: federal_register_of_legislation:C2004C01250
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 15928–16375

18  After section 118‑310
Insert:

118‑315  Superannuation agreements under the Family Law Act

  A *capital gain or *capital loss you make from *CGT event C2 or D1 relating directly to any of the following is disregarded:
 (a) the making of a superannuation agreement (within the meaning of Part VIIIB of the Family Law Act 1975);
 (b) the termination, or setting aside, of such an agreement;
 (c) such an agreement otherwise coming to an end.