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

Schedule 1   Merging superannuation funds

Part 1   Extending the application of Division 310

Income Tax Assessment Act 1997

2   Section 310-1 (note 2)

Omit "1 July 2013", substitute "1 July 2019".