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INCOME TAX ASSESSMENT ACT 1997 - SECT 322.15 Certain capital gains and capital losses disregarded

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.

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