INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 310 - Loss relief for merging superannuation funds  

Guide to Division 310  

SECTION 310-1   What this Division is about  


This Division sets out special rules for certain merging superannuation funds. These rules relate to the transfer of losses, the treatment of CGT events related to the merger and the treatment of assets related to the merger.

Note 1:

This Division applies to mergers happening between 24 December 2008 and 30 June 2011 (or, in certain cases, 30 September 2011), or between 1 October 2011 and 1 July 2020 (see Part 3 of Schedule 2 to the Tax Laws Amendment (2009 Measures No 6) Act 2010 ).

Note 2:

This Division and associated provisions will be repealed on 1 July 2022 (see Parts 4 and 5 of that Schedule).


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.