Document ID: chunk:federal_register_of_legislation:C2013C00652:clause:2_4
Version: federal_register_of_legislation:C2013C00652
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 7883–8276

4  At the end of section 70‑10 (before the notes)
Add:
 (2) Trading stock does not include:
 (a) a *Division 230 financial arrangement; or
 (b) a *CGT asset covered by section 275‑105 that:
 (i) is owned by a *complying superannuation fund, a *complying approved deposit fund or a *pooled superannuation trust; or
 (ii) is a *complying superannuation/FHSA asset of a *life insurance company.