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
8 Subparagraphs 310-40(1)(b)(i) and (ii)
Omit "for that earlier year", substitute "for the income year immediately prior to the transfer year".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
