Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 310.1

This 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 ).