Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 2 Updating cross-references to concessional contributions
Income Tax Assessment Act 1997
4 Paragraph 292-320(2)(b)
Omit "subsection 292-25(3)", substitute "subsection 291-25(3)".
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