Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:2_81
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 2 cl 81
Character Range: 130358–130943

81  At the end of Subdivision 118‑D
Add:

118‑315  Segregated exempt assets of life insurance companies

  A *capital gain or *capital loss that a *life insurance company makes from a *CGT event happening in relation to a *segregated exempt asset is disregarded.

118‑320  Segregated current pension assets of a complying superannuation entity

  A *capital gain or *capital loss that a *complying superannuation entity makes from a *CGT event happening in relation to a segregated current pension asset (as defined in Part IX of the Income Tax Assessment Act 1936) is disregarded.