Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 3   Expanded superannuation reporting

Taxation Administration Act 1953

5   Paragraph 390-5(9)(b) in Schedule 1

Repeal the paragraph, substitute:

(b) the *value of any *superannuation interest, or superannuation account, the individual held in the superannuation plan at a particular time;

(c) if no contributions were made to the superannuation plan in respect of the individual during the period - a statement to that effect.