SUPERANNUATION LAWS AMENDMENT (CAPITAL GAINS TAX RELIEF AND OTHER EFFICIENCY MEASURES) ACT 2012 (NO. 158, 2012) Table of Provisions Long Title 1 Short title 2 Commencement 3 Schedule(s) SCHEDULE 1 Merging superannuation funds SCHEDULE 2 Approved SMSF auditors SCHEDULE 3 Expanded superannuation reporting SCHEDULE 4 Improving efficiency and data quality in the superannuation system