INCOME TAX ASSESSMENT ACT 1997 - SECT 118.313 Superannuation agreements under the Family Law Act
INCOME TAX ASSESSMENT ACT 1997 - SECT 118.313
Superannuation agreements under the Family Law ActA * 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.