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

22   Subsection 290-230(5)

Omit "any contributions disregarded under section 292-467 for your *spouse", substitute "any *excess concessional contributions your *spouse has".