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

Taxation Administration Act 1953

9   Application of amendments

The amendments made by this Part apply in relation to involuntary roll-over superannuation benefits paid on or after 1 July 2015.