Document ID: chunk:federal_register_of_legislation:C2012C00388:clause:5_1
Version: federal_register_of_legislation:C2012C00388
Segment Type: clause
Provision Reference: sch 5 cl 1
Character Range: 54548–55309

1  Subsection 118‑37(2)
Repeal the subsection, substitute:

 (2) A *capital gain or *capital loss is disregarded if you make it as a result of receiving a payment or property as reimbursement or payment of your expenses, or receiving or using a voucher or certificate, under:
 (a) a scheme established by an *Australian government agency, a *local governing body or a *foreign government agency under an enactment or an instrument of a legislative character; or
 (b) the General Practice Rural Incentives Program or the Rural and Remote General Practice Program; or
 (c) the Sydney Aircraft Noise Insulation Project; or
 (d) the M4/M5 Cashback Scheme; or
 (e) the Unlawful Termination Assistance Scheme or the Alternative Dispute Resolution Assistance Scheme.