Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (94 of 2017)

Schedule 2   Income tax relief for transfers within a fund to a MySuper product

Income Tax Assessment Act 1997

13   Subsection 311-40(2)

Omit all the words before paragraph (a), substitute:

(2) This subsection applies to an asset (an original asset ) if the asset is an asset of the transferring entity just before the *arrangement was made, and: