Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 2 Concessional superannuation contributions
Part 1 Excess concessional contributions
Income Tax (Transitional Provisions) Act 1997
12 At the end of section 291-170
Add:
Constitutionally protected funds
(6) This section does not apply in relation to a defined benefit interest in a constitutionally protected fund.