Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 1 Merging superannuation funds
Part 2 Further amendments of Division 310
Income Tax Assessment Act 1997
11 Subsection 310-55(1) (note)
Omit "subsection 310-50(1)", substitute "subsection 310-50(2)".
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