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
8 At the end of section 290-160
Add:
(3) For the purposes of paragraph (2)(a) of this section, disregard any *excess concessional contributions included in your assessable income under paragraph 292-467(2)(a) for the *financial year corresponding to the income year.
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