‑1 What this Division is about
This Division sets out the cases where a capital gain or loss is made by someone other than the entity to which a CGT event happens. The entities affected are: • partnerships (Subdivision 106‑A); • bankruptcy trustees and company liquidators (Subdivision 106‑B); • trustees where there is an absolutely entitled beneficiary (Subdivision 106‑C); • security holders (Subdivision 106‑D).
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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