Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 115.10

Who can make a discount capital gain?

                   To be a * discount capital gain, the * capital gain must be made by:

                     (a)  an individual; or

                     (b)  a * complying superannuation entity; or

                     (c)  a trust; or

                     (d)  a * life insurance company in relation to a * discount capital gain from a * CGT event in respect of a * CGT asset that is a * complying superannuation asset.



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