Document ID: chunk:federal_register_of_legislation:C2013C00581:clause:2_32
Version: federal_register_of_legislation:C2013C00581
Segment Type: clause
Provision Reference: sch 2 cl 32
Character Range: 60032–60880

32  Subsection 152‑80(2)
Repeal the subsection, substitute:
 (2) A person mentioned in subsection (2A) is entitled to reduce or disregard a *capital gain under this Division in the same way as the deceased individual would have been entitled to as if:
 (a) paragraph 152‑105(d) only required the deceased individual to have been 55 or over, or permanently incapacitated, at the time of the *CGT event referred to in paragraph (1)(c) of this section; and
 (b) paragraph 152‑305(1)(b) did not apply.
 (2A) The following persons (as the case requires) are entitled to reduce or disregard a *capital gain under this Division in accordance with subsection (2):
 (a) the *legal personal representative of the individual;
 (b) the beneficiary of the individual;
 (c) the surviving joint tenant or tenants;
 (d) the trustee or a beneficiary of the trust.