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

9   Subsection 292-465(1)

After "for the purposes of this Division", insert "and Subdivision 97-B in Schedule 1 to the Taxation Administration Act 1953".