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Tax Laws Amendment (2009 Measures No. 6) Bill 2009: Loss roll-over for merging superannuation funds

Published on 26 Aug 09 by THE TAX INSTITUTE

The proposed relief will greatly assist merging funds which would otherwise face the loss of potential benefits from realised and unrealised losses on their investments. The Taxation Institute welcomes the extension of the relief to revenue losses, and to situations where Pooled Superannuation Trusts (PST) and life company investments are held by merging funds or their successor funds.

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- Current at 19 November 2004
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