INCOME TAX ASSESSMENT ACT 1997 - SECT 118.230 Application of CGT events E5 and E7 in relation to main residence exemption and special disability trusts

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.230

Application of CGT events E5 and E7 in relation to main residence exemption and special disability trusts

If * CGT event E5 or E7 happens in relation to a * CGT asset held by a trust that is or has been a * special disability trust, treat the lists of CGT events in paragraphs 118 - 110(2)(a) and 118 - 195(2)(a) as including a reference to that CGT event.

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