Section 977 — Income Tax Assessment Act 1997 (Cth)

‑5  Realisation event

For a *CGT asset, a realisation event is a *CGT event (except CGT event E4, CGT event E10 and CGT event G1).

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.