Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 295.80

    For the purposes of this Subdivision, an asset is a 30   June 1988 asset of a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust if the entity owned it at the end of 30   June 1988.

Note:   Section   295 - 90 of the Income Tax Assessment Act 1997 treats these assets as having been acquired on 30   June 1988.