INCOME TAX ASSESSMENT ACT 1997 - SECT 320.315 Complying superannuation asset pool and segregated exempt assets
INCOME TAX ASSESSMENT ACT 1997 - SECT 320.315
Complying superannuation asset pool and segregated exempt assets(1) Assets that were * complying superannuation assets of the originating company just before the transfer took place and that are transferred to the recipient company become complying superannuation assets of the recipient company.
(2) Assets that were * segregated exempt assets of the
originating company just before the transfer took place and that are
transferred to the recipient company become segregated exempt assets of the
recipient company.