Commonwealth Consolidated Acts Commonwealth Consolidated ActsYour * capital gain from a * CGT event is not a discount capital gain if it is affected by section 316 - 60 or 316 - 165.
Note: Those sections affect capital gains involving the receipt of money as a result of the demutualisation of a friendly society health or life insurer.
Table of sections
115 - 100 What is the discount percentage for a discount capital gain
115 - 105 Foreign or temporary residents--individuals with direct gains
115 - 110 Foreign or temporary residents--individuals with trust gains
115 - 115 Foreign or temporary residents--percentage for individuals
115 - 120 Foreign or temporary residents--trusts with certain gains
115 - 125 Investors disposing of property used for affordable housing