Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.313

Superannuation agreements under the Family Law Act

                   A * capital gain or * capital loss you make from * CGT event C2 or D1 relating directly to any of the following is disregarded:

                     (a)  the making of a superannuation agreement (within the meaning of Part VIIIB of the Family Law Act 1975 );

                     (b)  the termination, or setting aside, of such an agreement;

                     (c)  such an agreement otherwise coming to an end.



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