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
5 Subsection 115-30(1) (at the end of the table)
Add:
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11 |
A *CGT asset that the acquirer *acquired as a received asset for a roll-over under Subdivision 311-D |
When the transferring entity for the roll-over acquired the corresponding original asset for the roll-over |