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

Schedule 2   Loss relief for merging superannuation funds

Part 2   Other amendments

Income Tax Assessment Act 1997

2   Subsection 40-340(1) (at the end of the table)



Disposal of asset as part of merger of superannuation funds

The transferor chooses a roll-over under Subdivision 310-D in relation to the disposal.