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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 295.80

Meaning of 30 June 1988 asset

                   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.



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