Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)

Schedule 2   Loss relief for merging superannuation funds

Part 2   Other amendments

Income Tax Assessment Act 1997

7   Section 116-25 (table item dealing with CGT event E2)

Repeal the item, substitute:

E2

Transferring a CGT asset to a trust

1, 2, 3, 4, 5, 6

If a roll-over under Subdivision 310-D applies: see section 116-110


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