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

Taxation Administration Act 1953

74   Subsection 288-110(1) in Schedule 1 (heading)

Repeal the heading, substitute:

Liability to penalty - RSA providers and trustees of eligible superannuation entities