Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)

Schedule 2   Merging superannuation funds

Income Tax Assessment Act 1997

1   Section 310-1 (notes 1 and 2)

Repeal the notes, substitute:

Note: This Division applies to mergers happening between 24 December 2008 and 30 June 2011 (or, in certain cases, 30 September 2011), or mergers happening on or after 1 October 2011 (see Part 3 of Schedule 2 to the Tax Laws Amendment (2009 Measures No. 6) Act 2010).