Income Tax Assessment Act 1997
In the circumstances specified in the regulations, treat a superannuation interest as two or more superannuation interests in the way specified in the regulations. 307-200(2)
In the circumstances specified in the regulations, treat 2 or more superannuation interests as one superannuation interest in the way specified in the regulations. 307-200(3)
Regulations for the purposes of this section may specify a way of treating a *superannuation interest in relation to one or more of the following aspects of the interest:
(a) the *tax free component (and the *contributions segment and *crystallised segment relating to that component);
(b) the *taxable component;
(c) the *element taxed in the fund of the taxable component;
(d) the *element untaxed in the fund of the taxable component. 307-200(4)
Regulations for the purposes of subsection (1) may specify a way of allocating an amount relating to a *superannuation interest treated as two or more superannuation interests in accordance with those regulations to those interests. 307-200(5)
Subsections (3) and (4) do not limit the regulations that may be made for the purposes of this section.
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