INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 311 - Loss relief and asset roll-over for transfer of amounts to a MySuper product  

Operative provisions  

Subdivision 311-A - Object of this Division

SECTION 311-5   311-5   Object  


The object of this Division is to ensure that default members of * complying superannuation funds are not adversely affected if their * accrued default amounts are compulsorily transferred to *MySuper products.

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