Income Tax Assessment Act 1997

There is a roll‑over if:

*CGT event E1 or E2 happens in relation to a *CGT asset because the trust deed of a *complying approved deposit fund or *complying superannuation fund is amended or replaced; and

the amendment or replacement is done for the purpose of:

complying with the Superannuation Industry (Supervision) Act 1993; or

enabling a *complying approved deposit fund to become a *complying superannuation fund; and

the assets and members of the fund do not change as a consequence of the amendment or replacement.

The full list of CGT events is in section 104‑5.

There is a roll‑over if:

*CGT event E1 or E2 happens in relation to a *CGT asset because the trust deed of a fund is amended or replaced; and

the amendment or replacement is done for the purpose of having:

the fund endorsed as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986; or

the entity that operates the fund endorsed for the operation of the fund as an approved worker entitlement fund under subsection 58PB(3A) of that Act.

the assets and members of the fund do not change as a consequence of the amendment or replacement.

The full list of CGT events is in section 104‑5.