Document ID: chunk:federal_register_of_legislation:C2004A01097:clause:2_1
Version: federal_register_of_legislation:C2004A01097
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 8044–8706

1  At the end of section 118‑37
Add:

 (4) A *capital gain or *capital loss you make from a payment you receive is disregarded if:
 (a) you are an *Australian resident; and
 (b) you receive the payment:
 (i) under the program known as the "German Forced Labour Compensation Programme"; and
 (ii) from the Foundation known as "Remembrance, Responsibility and Future" or any of the Foundation's partner organisations; and
 (c) the payment is in the nature of compensation for:
 (i) any wrong or injury; or
 (ii) any loss of, or damage to, property;
  that you, or another person, suffered as a result of injustices committed during the National Socialist period.