Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.313

    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 or VIIIC 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.