Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2
Character Range: 2141159–2142203

2                                        your trust is not a *fixed trust and the relevant trust gain:                                                                                                                                                                                                                        the period:
                                         (a) is made because a *CGT event happened in relation to a *CGT asset *acquired by the trustee of your trust; or                                                                                                                                                                     (a) starting on the day of that acquisition; and
                                         (b) is referable (either directly or indirectly through one or more interposed trusts that are not fixed trusts) to a *capital gain made by the trustee of another trust that is not a fixed trust because a CGT event happened in relation to a CGT asset acquired by that trustee  (b) ending on your gain day.