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
13 Application of amendments
The amendments made by this Part apply in relation to the financial year starting on 1 July 2017 and later financial years.
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