Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 4   Providing certainty for superannuation fund mergers

Part 1   Main amendments

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

involuntary roll-over superannuation benefit has the meaning given by section 306-12.