Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)

Schedule 2   Loss relief for merging superannuation funds

Part 4   Repeals

Income Tax Assessment Act 1997

15   Section 116-25 (table item dealing with CGT event A1)

Omit "If a roll-over under Subdivision 310-D applies: see section 116-110".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).