Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 2 CGT roll-over for transfer of assets to superannuation funds with licensed trustees
Income Tax Assessment Act 1997
1 Section 112-150 (at the end of the table)
Add:
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9 |
Transfer of CGT assets between 30 June 2004 and 1 July 2006 from a superannuation fund whose trustee is not licensed to one or more superannuation funds whose trustees are or will be licensed |
Subdivision 126-F |