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 (Transitional Provisions) Act 1997
6 At the end of subsection 307-125(1)
Add:
Note: This section also applies to an income stream replacing an earlier one because of an involuntary roll-over (see section 307-127).
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