Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.575

Creating and ending look-through earnout rights

                   Disregard a * capital gain or * capital loss you make because:

                     (a)  * CGT event C2 happens in relation to a * look-through earnout right you receive; or

                     (b)  CGT event D1 happens when you create a look-through earnout right in another entity.



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