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 (Interest on Overpayments and Early Payments) Act 1983

18   Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )

After “Division 770”, insert “or subsection 292-420(8)”.