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)


Note: This section also applies to an income stream replacing an earlier one because of an involuntary roll-over (see section 307-127).