Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (89 of 2013)
Schedule 1 Loss relief and asset roll-over for transfer of amounts to a MySuper product
Part 2 Other amendments
Income Tax Assessment Act 1997
10 Subsection 295-190(1) (table item 2A)
Repeal the item, substitute:
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2A |
CSF *RSA provider |
A *roll-over superannuation benefit that an individual is taken to receive under section 307-15 to the extent that: (a) the CSF or *RSA is: (i) a *successor fund; or (ii) a superannuation fund that is a continuing fund for the purposes of subsection 311-10(3); and (b) the benefit relates to a contribution that, before it was transferred to the successor fund or continuing fund, was not covered by a valid and acknowledged notice given to any *superannuation provider under section 290-170; and (c) while the benefit is held in the successor fund or continuing fund, the contribution becomes covered by a valid and acknowledged notice given to the superannuation provider of that fund under that section |