Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (89 of 2013)

Schedule 1   Loss relief and asset roll-over for transfer of amounts to a MySuper product

Part 2   Other amendments

Income Tax Assessment Act 1997

12   Subsection 995-1(1)

Insert:

accrued default amount has the meaning given by section 20B of the Superannuation Industry (Supervision) Act 1993.