Treasury Laws Amendment (2017 Measures No. 2) Act 2017 (55 of 2017)
Schedule 1 Amendments relating to superannuation reform package
Part 1 Amendments
Income Tax Assessment Act 1997
15 Subsection 995-1(1)
Insert:
basic concessional contributions cap means the concessional contributions cap under subsection 291-20(2), disregarding any increase under subsection 291-20(3).
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