A * CGT event still happens even if:
(a) it does not result in a * capital gain or * capital loss; or
(b) a capital gain or capital loss from the event is disregarded.
Example: Lindy sells a car. Section 118 - 5 says that any
capital gain or loss from a CGT event happening to a car is disregarded.
However, the sale is still an example of CGT event A1.