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.
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