Income tax: capital gains: are there any CGT consequences arising from the transfer of section 80G or section 160ZP losses after 25 June 1992?

No. The transfer of such losses will not have any CGT consequences if transferred after 25 June 1992.

Section 160A and subsections 160M(6) and 160M(7) of Part IIIA of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Note: The treatment of loss transfers on or before 25 June 1992 is covered in TD22.