Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 310.5

                   The main object of this Division is to facilitate the consolidation of the superannuation industry by allowing certain merging * superannuation funds to retain the value, for income tax purposes, of certain losses that might otherwise cease to be able to be utilised as a result of the merger.

Table of sections

310-10      Original fund's assets extend beyond life insurance policies and units in pooled superannuation trusts

310-15      Original fund's assets include a complying superannuation/FHSA life insurance policy

310-20      Original fund's assets include units in a pooled superannuation trust