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

19   Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )

After “rules”, insert “(other than a tax offset that arises under paragraph 292-467(2)(b) of the Income Tax Assessment Act 1997)”.