Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 115.10

    To be a * discount capital gain, the * capital gain must be made by:

  (a)   an individual; or

  (b)   a * complying superannuation entity; or

  (c)   a trust; or

  (d)   a * life insurance company in relation to a * discount capital gain from a * CGT event in respect of a * CGT asset that is a * complying superannuation asset.