Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014: Providing certainty for superannuation fund mergers

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft

Key Documents

On 6 November 2013, following consultations with the superannuation industry, the Government announced that it would proceed with the former Government's proposal to provide greater certainty for superannuation fund mergers. The measure was announced as part of the former Government's Mid-Year Economic and Fiscal Outlook 2012-13, released on 22 October 2012. The measure clarifies that a tax integrity rule will not be triggered when superannuation benefits are rolled over to another fund as part of a merger between funds.


7 submissions were received for this consultation.