Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn entity choosing under Subdivision 310 - B to transfer losses can choose to transfer any or all of the transferring entity's losses set out in section 310 - 30, in whole or in part, to one or more of the following entities (a receiving entity ):
(a) a continuing fund for the choice;
(b) a * pooled superannuation trust in which units are held by a continuing fund for the choice just after the completion time;
(c) a * life insurance company with which a * complying superannuation life insurance policy is held by a continuing fund for the choice just after the completion time.