Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * capital gain or * capital loss that a * complying superannuation entity makes from a * CGT event happening in relation to a * segregated current pension asset is disregarded.
(2) However, subsection (1) does not apply to a * capital gain if the capital gain would, if it were an amount of * ordinary income or * statutory income received by the * complying superannuation fund, be * non - arm's length income.