Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 2   Concessional superannuation contributions

Part 2   Division 293 tax

Income Tax Assessment Act 1997

18   Subsections 293-20(1), 293-155(1) and 293-200(1)

Omit "$300,000", substitute "$250,000".