Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe 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