21. Recent mergers include with the NSW Barristers Fund, Blake Dawson Partners Superannuation fund and the Victorian Bar Superannuation Fund. 22. Superannuation funds can claim a capital gains tax discount where the asset has been owned for at least 12 months.23. When a person dies, the superannuation fund has limits on who it can distribute the dead person's superannuation funds to. 24. The New Zealand Superannuation Fund spent $ 142 million in 2012 buying out New Zealand Post's 35 per cent shareholding. 25. When a person dies, the superannuation fund has limits on who it can distribute the dead person's superannuation funds to. 26. Ogilvie also worked for the establishment of the newsprint industry in Tasmania, and instituted a superannuation fund for state officials. 27. On 14 February 2013, Sunsuper was announced as the first superannuation fund in Australia to be awarded a MySuper authority. 28. While studying engineering at the University of Sydney, he diverged into actuarial studies and then joined the NSW Superannuation Fund . 29. These amounts must be paid to a designated superannuation fund for their employees at 9.5 % of their wages and salaries. 30. The discount applicable to superannuation fund is 33 %, reducing the effective capital gains tax from 15 % to 10 %.