Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Income Tax Assessment Act 1997

21   Subsection 290-160(3)

Omit "included in your assessable income under paragraph 292-467(2)(a)", substitute "you have".