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
7 Paragraph 390-5(11)(c) in Schedule 1
Omit "in respect of whom the contributions are made", substitute "who holds the *superannuation interest in the plan".
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