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
9 At the end of section 290-230
Add:
(5) For the purposes of subparagraph (2)(c)(iii), reduce (but not below zero) the *reportable employer superannuation contributions by the amount of any contributions disregarded under section 292-467 for your *spouse for the *financial year corresponding to the income year.
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