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
51 Subsection 202DJ(2) (definitions of holder, RSA and RSA provider )
Repeal the definitions.