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
3 Subsection 40-340(1) (at the end of the table)
Add:
|
7 |
Disposal of asset as part of transfer to a MySuper product |
The transferor chooses a roll-over under Subdivision 311-B in relation to the disposal. |