Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)
Schedule 4 Refund of excess concessional contributions
Part 2 Other amendments
Taxation Administration Act 1953
14 Subsection 250-10(2) in Schedule 1 (after table item 38B)
Insert:
|
38BA |
amount in accordance with refunded excess concessional contributions release authority |
292-420(4)(a) |
Income Tax Assessment Act 1997 |