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

50   Subsection 202DJ(2)

Insert:

eligible superannuation entity has the same meaning as in the Superannuation Industry (Supervision) Act 1993.