Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 4 Providing certainty for superannuation fund mergers
Part 1 Main amendments
Income Tax Assessment Act 1997
5 Subsection 995-1(1)
Insert:
involuntary roll-over superannuation benefit has the meaning given by section 306-12.
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