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
22 Subsection 290-230(5)
Omit "any contributions disregarded under section 292-467 for your *spouse", substitute "any *excess concessional contributions your *spouse has".
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