71DException—reinvestments

#### 71D Exception—reinvestments If: (a) at any time (the post‑test time) after the test time, an asset of a superannuation fund consists of an investment (the post‑test time investment) in an entity (the original entity) made during the period: (i) beginning at the test time; and (ii) ending at the end of 30 June 2009; and (b) the post‑test time investment is not covered by section 71A; and (c) if the fund had made the post‑test time investment immediately before the test time, it would not have been an in‑house asset of the fund; and (d) the sum of the purchase price of the post‑test time investment and any previous investment to which this section applies does not, at the post‑test time, exceed the sum of the following amounts: (i) the sum of the amounts of all dividends or trust distributions received after the test time, but before the end of 30 June 2009, by the superannuation fund from the original entity, which were derived from an investment in the original entity made by the fund before the test time; (ii) the sum of the amounts of all dividends or trust distributions received after the test time, but before the end of 30 June 2009, by the superannuation fund, which were derived from investments of dividends and trust distributions taken into account under subparagraph (i) or this subparagraph; the asset is not an in‑house asset of the fund at the post‑test time.