Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
18 Subsection 61-570(3)
Omit "any contributions disregarded under section 292-467 for you", substitute "any *excess concessional contributions you have".