Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 1 Excess non-concessional superannuation contributions tax reforms
Income Tax Assessment Act 1997
9 Subsection 292-465(1)
After "for the purposes of this Division", insert "and Subdivision 97-B in Schedule 1 to the Taxation Administration Act 1953".
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