Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 2   CGT roll-over for transfer of assets to superannuation funds with licensed trustees

Income Tax Assessment Act 1997

1   Section 112-150 (at the end of the table)



Transfer of CGT assets between 30 June 2004 and 1 July 2006 from a superannuation fund whose trustee is not licensed to one or more superannuation funds whose trustees are or will be licensed

Subdivision 126-F