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
4 Section 112-97 (at the end of the table)
Add:
|
36 |
An entity chooses an asset roll-over, or chooses to transfer a loss and chooses an asset roll-over, under Subdivision 311-B |
First element of cost base and reduced cost base |
Section 311-45 |