Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:4_5:p4
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 4 cl 5 (pt 4/4)
Character Range: 302671–303166

(a) your notional gain; and
 (b) the attributable amount.

Effect of previous reduction under this section

 (3) Subsection (2) applies differently if, because of your notional gain, this section has previously reduced a *capital gain you made under subsection 104‑70(4) because of payments made to you by the trustee in an earlier income year in respect of your unit or interest.

 (4) Subsection (2) applies as if your notional gain were reduced by the amount of each such previous reduction.