CGT Determination Number 20
Capital Gains: Is there a disposal where assets are transferred on the merger or de-merger of superannuation funds?
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FOI status:may be releasedFOI number: I 1019107
1. Where businesses amalgamate or a business is divided into two or more businesses, members of one superannuation fund may be transferred to another superannuation fund. In these cases, assets can also be transferred to the other superannuation fund.
Commissioner of Taxation
31 October 1991
NO CGT Cell
Transfer of assets;
Superannuation fund mergers & de-mergers