Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Section 320 - 200 (about consequences of transferring assets to or from a complying superannuation asset pool) does not apply for a transfer event for the roll - over if either the transferring entity or the receiving entity is a * life insurance company.
(2) If the receiving entity for the roll - over is a * life insurance company, each received asset of that entity is taken:
(a) to be a * complying superannuation asset of that entity; and
(b) not to be, in whole or in part, a * life insurance premium.
Table of sections
310 - 85 Choices