Document ID: chunk:federal_register_of_legislation:C2018A00023:clause:2_6
Version: federal_register_of_legislation:C2018A00023
Segment Type: clause
Provision Reference: sch 2 cl 6
Character Range: 27940–28720

6  Application of amendments
The amendments made by items 1, 3 and 5 of this Schedule apply in relation to a transferring entity and a receiving entity if:
 (a) the condition in subsection 310‑10(3), 310‑15(3) or 310‑20(3) of the Income Tax Assessment Act 1997 for those entities is satisfied; and
 (b) all of the transfer events (if any) referred to in subsection 310‑45(2) of that Act for those entities happen;
during the period starting on 1 October 2011 and ending at the end of 1 July 2020.
Note 1: The effect of paragraph (a) is that all of the members of the original fund will need to become members of a continuing fund during this period.
Note 2: The effect of paragraph (b) is that the transferring fund needs to cease to hold all relevant assets during this period.