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
17 Subsection 310-70(1)
Omit "incurs a *tax loss", substitute "derives assessable income (other than a *capital gain) or incurs a *tax loss".
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