Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteFor the purposes of this Subdivision, an asset is a 30 June 1988 asset of a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust if the entity owned it at the end of 30 June 1988.
Note:
Section 295-90 of the Income Tax Assessment Act 1997 treats these assets as having been acquired on 30 June 1988.
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