28Certified demerger matters not to result in CGT event or assessable income

#### 28 Certified demerger matters not to result in CGT event or assessable income (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.