Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 4   Extending the CGT small superannuation funds roll-over on marriage breakdown

Income Tax Assessment Act 1997

1   Section 112-150 (table item 7)

Omit "one small superannuation fund to another", substitute "a small superannuation fund to another complying superannuation fund".