Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 322.15

Certain capital gains and capital losses disregarded

    A * capital gain or * capital loss you make because you assign a right under or in relation to a * general insurance policy you held with an * HIH company to the Commonwealth, the trustee of the * HIH Trust or a prescribed entity is disregarded.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback