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
11 Subsection 295-490(1) (table item 2A)
Repeal the item, substitute:
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2A |
CSF *RSA provider |
A *roll-over superannuation benefit, 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 covered by a valid and acknowledged notice given to any *superannuation provider under section 290-170; and (c) the contribution is reduced by a notice under section 290-180 received by the superannuation provider of the successor fund or continuing fund (whether or not the contribution has previously been reduced by a notice given to any superannuation provider under that section) |
The notice mentioned in paragraph (c) is received |