Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 310.1

What this Division is about

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 1:       This Division applies to mergers happening between 24 December 2008 and 30 June 2011 (or, in certain cases, 30 September 2011), or between 1 October 2011 and 1 July 2020 (see Part 3 of Schedule 2 to the Tax Laws Amendment (2009 Measures No. 6) Act 2010 ).

Note 2:       This Division and associated provisions will be repealed on 1 July 2022 (see Parts 4 and 5 of that Schedule).

Operative provisions



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