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
7 Paragraph 310-40(1)(b)
Omit "an amount", substitute "for the purposes of section 36-15, an amount".
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