Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 2 Concessional superannuation contributions
Part 1 Excess concessional contributions
Income Tax Assessment Act 1997
2 Paragraph 291-25(2)(c)
Repeal the paragraph, substitute:
(c) it is not an amount mentioned in subsection 295-200(2); and
(d) it is not an amount mentioned in item 2 of the table in subsection 295-190(1).
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