Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 116
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Capital proceeds
Special rules
SECTION 116-110
116-110
Roll-overs for merging superannuation funds
If a roll-over is chosen under Subdivision 310-D in relation to * CGT event A1, C2 or E2, the * capital proceeds of the transferring entity (within the meaning of that Division) from the event are the amount worked out under subsection 310-55(1) or 310-60(3) .
View history note
Hide history noteIf a roll-over is chosen under Subdivision 310-D in relation to * CGT event A1, C2 or E2, the * capital proceeds of the transferring entity (within the meaning of that Division) from the event are the amount worked out under subsection 310-55(1) or 310-60(3) .
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