Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 6 Contingent amendments
Taxation Administration Act 1953
103 Subsection 250-10(2) in Schedule 1 (table item 37AB, column headed "Topic")
After "excess", insert "non-concessional".