Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Scheduled Maintenance Thursday 26 May from 9pm

Maintenance is scheduled between 9pm - 9am AEST, Thursday 26 to Friday 27 March 2026 and the site may be unavailable or slow during this time.

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

In force
Administered by
  • Department of the Treasury
Superseded version
C2015C00114 C0231 January 2013 - 31 March 2018

Legislation text

Table of contents