Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 1 Merging superannuation funds
Part 1 Extending the application of Division 310
Income Tax Assessment Act 1997
2 Section 310-1 (note 2)
Omit "1 July 2013", substitute "1 July 2019".
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