Document ID: chunk:federal_register_of_legislation:C2013C00581:clause:2_30
Version: federal_register_of_legislation:C2013C00581
Segment Type: clause
Provision Reference: sch 2 cl 30
Character Range: 59285–59900

30  Paragraphs 152‑80(1)(a) and (b)
Repeal the paragraphs, substitute:
 (a) a *CGT asset:
 (i) forms part of the estate of a deceased individual; or
 (ii) was owned by joint tenants and one of them dies; and
 (b) any of the following applies:
 (i) the asset devolves to the individual's *legal personal representative;
 (ii) the asset *passes to a beneficiary of the individual;
 (iii) an interest in the asset is *acquired by the surviving joint tenant or tenants (as the case may be) as mentioned in section 128‑50;
 (iv) the asset devolves to a trustee of a trust established by the will of the individual; and