Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 2 Loss relief for merging superannuation funds
Part 2 Other amendments
Income Tax Assessment Act 1997
3 Section 112-97 (at the end of the table)
Add:
|
33 |
An entity chooses a roll-over under Subdivision 310-D and the entity chooses section 310-55 to apply to assets |
First element of cost base and reduced cost base |
section 310-55 |
|
34 |
An entity chooses a roll-over under Subdivision 310-D, but the entity does not choose section 310-55 to apply to assets |
First element of cost base and reduced cost base |
section 310-60 |