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
Income Tax Assessment Act 1997
4 Section 10-5 (table item headed "superannuation")
Before:
|
returned contributions |
290-100 |
insert:
|
refunded excess concessional contributions |
292-467(2)(a) |
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