Subdivision 295-B
In forceModifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 295Taxation of superannuation entities
Subdivision 295-B Modifications of the Income Tax Assessment Act 1997 for 30 June 1988 assets
Table of sections
295‑75 Application of Subdivision
295‑80 Meaning of 30 June 1988 asset
295‑85 Cost base of 30 June 1988 asset
295‑90 Market value of stock exchange listed assets
295‑95 Adjustment of cost base as at 30 June 1988—return of capital
295‑100 Exercise of rights
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