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
7 Section 116-25 (table item dealing with CGT event E2)
Repeal the item, substitute:
|
E2 |
Transferring a CGT asset to a trust |
1, 2, 3, 4, 5, 6 |
If a roll-over under Subdivision 310-D applies: see section 116-110 |