INCOME TAX ASSESSMENT ACT 1997 - SECT 310.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 310.1
What this Division is aboutThis Division sets out special rules for certain merging superannuation funds. These rules relate to the transfer of losses, the treatment of CGT events related to the merger and the treatment of assets related to the merger.
Note: This Division applies to mergers happening between 24
December 2008 and 30 June 2011 (or, in certain cases, 30
September 2011), or mergers happening on or after 1 October 2011 (see
Part 3 of Schedule 2 to the Tax Laws Amendment (2009 Measures
No. 6) Act 2010 ).