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

18   Subsection 310-70(1) (note)

Repeal the note, substitute:

Note: This section only applies if it is chosen to apply under subsection 310-50(3).