Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 1 Excess non-concessional superannuation contributions tax reforms
Income Tax Assessment Act 1997
3 Section 13-1 (table item headed "superannuation")
After:
|
generally |
Divisions 301 and 302 |
insert:
|
associated earnings on non-concessional contributions |
Subdivision 292-B |