Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 (89 of 2013)
Schedule 2 Sustaining the superannuation contribution concession: consequential amendments for Defence Force superannuation
Defence Force Retirement and Death Benefits Act 1973
7 At the end of section 124
Add:
(3) However, a person may not make an election under subsection (1) if the person has given CSC a release authority issued to the person under item 3 of the table in subsection 135-10(1) in Schedule 1 to the Taxation Administration Act 1953.