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
26 Subsection 995-1(1) (definition of reportable superannuation contributions )
Omit "any contributions disregarded under section 292-467 for the individual", substitute "any *excess concessional contributions the individual has".
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