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

11   Subsection 310-55(1) (note)

Omit "subsection 310-50(1)", substitute "subsection 310-50(2)".