Commonwealth Consolidated Acts

WOOL SERVICES PRIVATISATION ACT 2000 - SECT 28

             (1)  For the purposes of the 1997 Tax Act, a certified demerger matter is not to be treated as being a CGT event or as giving rise to a CGT event.

             (2)  For the purposes of the 1936 Tax Act and the 1997 Tax Act, no amount is to be included in the assessable income of a person because of a certified demerger matter.