Document ID: chunk:federal_register_of_legislation:C2005A00078:clause:2_2:p3
Version: federal_register_of_legislation:C2005A00078
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 3/3)
Character Range: 8181–8742

if the first RSE trustee was the trustee of a complying superannuation fund, complying approved deposit fund or pooled superannuation trust. This is because section 306 of the Income Tax Assessment Act 1936 treats such a trustee as having acquired on 30 June 1988 any assets it owned on that day.

No roll‑over if successor RSE trustee not licensed

 (6) A roll‑over under this section is taken never to have happened if each successor RSE trustee does not have an RSE licence under Part 2A of the Superannuation Industry (Supervision) Act 1993 by 1 July 2006.