Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)

Schedule 2   Loss relief for merging superannuation funds

Part 5   Savings

24   Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed by Part 4 affects an assessment, the repeal is disregarded in relation to assessments made, before or after the repeal, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal.