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
4 Subsection 115-30(1) (at the end of the table)
Add:
|
10 |
A *CGT asset that the acquirer *acquired as a received asset for a roll-over under Subdivision 310-D |
(a) when the transferring entity for the roll-over acquired the corresponding original asset for the roll-over; or (b) if that original asset (or any asset corresponding to it) has been involved in an unbroken series of roll-overs - when the entity that owned the applicable asset before the first roll-over in the series acquired it |