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
21 Subsection 290-160(3)
Omit "included in your assessable income under paragraph 292-467(2)(a)", substitute "you have".
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