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

5   Subsection 310-10(1)

Omit "*complying superannuation fund", substitute "*complying superannuation fund (other than a *self managed superannuation fund)".