Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe assessable income of a * complying superannuation fund, * complying approved deposit fund or * pooled superannuation trust does not include amounts * derived by the entity because it holds units in a * pooled superannuation trust.
Note: These entities will not be subject to any tax liability when they dispose of the units: see subsection 295- 85(2) and section 118-350.
Guide to Subdivision 295-C