INCOME TAX ASSESSMENT ACT 1997 - SECT 310.5 Object

INCOME TAX ASSESSMENT ACT 1997 - SECT 310.5

    The main object of this Division is to facilitate the consolidation of the superannuation industry by allowing certain merging * superannuation funds to retain the value, for income tax purposes, of certain losses that might otherwise cease to be able to be utilised as a result of the merger.

Table of sections

310 - 10   Original fund's assets extend beyond life insurance policies and units in pooled superannuation trusts

310 - 15   Original fund's assets include a complying superannuation life insurance policy

310 - 20   Original fund's assets include units in a pooled superannuation trust