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

Schedule 10   Administrative streamlining

Part 1   Release authority harmonisation

Division 2   Other amendments

Income Tax Assessment Act 1997

27   Subsection 995-1(1) (definition of total release amount)

Repeal the definition, substitute:

total release amount , in relation to an *excess non-concessional contributions determination, has the meaning given by paragraph 97-25(1)(c) in Schedule 1 to the Taxation Administration Act 1953.