Subdivision 294-B
In forceCGT relief
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 294Transfer balance cap
Subdivision 294-B CGT relief
Table of sections
294‑100 Object
294‑105 Interpretation
294‑110 Segregated current pension assets
294‑115 Superannuation funds using the proportionate method—deemed sale and purchase of CGT asset
294‑120 Superannuation funds using the proportionate method—disregard initial capital gain but recognise deferred notional gain
294‑125 Pooled superannuation trust using proportionate or alternative exemption method—deemed sale and purchase of CGT asset
294‑130 Pooled superannuation trusts using proportionate or alternative exemption method—disregard initial capital gain but recognise deferred notional gain
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.