This compilation is affected by retrospective amendments. Please see the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (Act No. 85, 2013) as amended by the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (Act No. 21, 2015) and the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (Act No. 70, 2015) for details.