Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 4 Improving efficiency and data quality in the superannuation system
Part 3 Minor amendments relating to eligible superannuation entities
Income Tax Assessment Act 1936
48 Subsection 202DH(2)
Repeal the subsection, substitute:
(2) In this section and section 202DHA:
eligible superannuation entity has the same meaning as in the Superannuation Industry (Supervision) Act 1993.
regulated exempt public sector superannuation scheme has the same meaning as in Part 25A of the Superannuation Industry (Supervision) Act 1993.