INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 310 - Loss relief for merging superannuation funds  

Subdivision 310-F - Choices  

SECTION 310-85   Choices  

310-85(1)  
A choice under this Division must be made:


(a) by the day the transferring entity ' s *income tax return is lodged for the transfer year for the entity; or


(b) within a further time allowed by the Commissioner.

310-85(2)  
The way the transferring entity ' s *income tax return is prepared is sufficient evidence of the making of the choice.


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