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
3 Subsection 291-25(4)
Repeal the subsection, substitute:
(4) For the purposes of paragraph (2)(b), disregard:
(a) table item 5.3 in section 50-25 (about income tax exemption for constitutionally protected funds); and
(b) Subdivision 295-D (about excluded contributions).
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