Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 310.5

Object

    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


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback