Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 1   Merging superannuation funds

Part 2   Further amendments of Division 310

Income Tax Assessment Act 1997

8   Subparagraphs 310-40(1)(b)(i) and (ii)

Omit "for that earlier year", substitute "for the income year immediately prior to the transfer year".