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
Taxation Administration Act 1953
9 Application of amendments
The amendments made by this Part apply in relation to involuntary roll-over superannuation benefits paid on or after 1 July 2015.