Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 1   Merging superannuation funds

Part 2   Further amendments of Division 310

Income Tax Assessment Act 1997

7   Paragraph 310-40(1)(b)

Omit "an amount", substitute "for the purposes of section 36-15, an amount".