Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:2_9
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 2 cl 9
Character Range: 135412–136102

9  At the end of section 290‑150
Add:
 (4) If the contribution is attributable in whole or part to a *capital gain from a *CGT event:
 (a) if you disregarded all or part of the capital gain from the CGT event under subsection 152‑305(1) and you were under 55 just before you made the choice mentioned in that subsection—you cannot deduct the contribution to the extent that it is attributable to the capital gain; or
 (b) if a company or trust disregarded all or part of the capital gain from the CGT event under subsection 152‑305(2) and you were under 55 just before the contribution was made—you cannot deduct the contribution to the extent that it is attributable to the capital gain.