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
13 Subsection 310-60(1) (note)
Repeal the note, substitute:
Note: This section only applies if it is chosen to apply under subsection 310-50(2).
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