Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (89 of 2013)

Schedule 1   Loss relief and asset roll-over for transfer of amounts to a MySuper product

Part 2   Other amendments

Income Tax Assessment Act 1997

4   Section 112-97 (at the end of the table)



An entity chooses an asset roll-over, or chooses to transfer a loss and chooses an asset roll-over, under Subdivision 311-B

First element of cost base and reduced cost base

Section 311-45