Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)
Schedule 4 Improving efficiency and data quality in the superannuation system
Part 3 Minor amendments relating to eligible superannuation entities
Taxation Administration Act 1953
74 Subsection 288-110(1) in Schedule 1 (heading)
Repeal the heading, substitute:
Liability to penalty - RSA providers and trustees of eligible superannuation entities
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