INCOME TAX ASSESSMENT ACT 1997 - SECT 116.110 Roll - overs for merging superannuation funds
INCOME TAX ASSESSMENT ACT 1997 - SECT 116.110
Roll - overs for merging superannuation funds If a roll - over is chosen under Subdivision 310 - D in
relation to * CGT event A1, C2 or E2, the * capital proceeds of the
transferring entity (within the meaning of that Division) from the event are
the amount worked out under subsection 310 - 55(1) or 310 - 60(3).