Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 2 Concessional superannuation contributions
Part 1 Excess concessional contributions
Income Tax (Transitional Provisions) Act 1997
10 At the end of subsection 291-170(2)
Add:
Note: In some cases, section 291-370 of the Income Tax Assessment Act 1997 has the effect of replacing this subsection with a similar rule covering a broader class of contributions and amounts.
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