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
2 Subsection 40-340(1) (at the end of the table)
Add:
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6 |
Disposal of asset as part of merger of superannuation funds |
The transferor chooses a roll-over under Subdivision 310-D in relation to the disposal. |