This compilation is affected by retrospective amendments. Please see the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (Act No. 88, 2013) and the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (Act No. 158, 2012) as amended by the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (Act No. 21, 2015) for details.