Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 4   Providing certainty for superannuation fund mergers

Part 2   Other amendments

Income Tax Assessment Act 1997

16   At the end of subsection 307-225(2)


This section has effect subject to subsection 307-210(2).

Note: This segment may be reduced if a superannuation benefit is paid from the superannuation interest: see subsection 307-210(2).