Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 3940901–3941508

1                                                a *CGT asset any *net capital gain in relation to which would be assessable under Parts 3‑1 and 3‑3 in relation to which a *CGT event (the hedged item CGT event) occurs                        is treated as a *capital gain from a CGT event (but only to the extent to which the gain is reasonably attributable to the hedged item CGT event)                                                                           is treated as a *capital loss from a CGT event (but only to the extent to which the loss is reasonably attributable to the hedged item CGT event)