This compilation is affected by retrospective amendments. Please see the Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (Act No. 158, 2012), the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (Act No. 85, 2013), the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (Act No. 88, 2013), the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Act No. 101, 2013) and the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (Act No. 70, 2015) for details.