Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)
Schedule 2 Excess concessional contributions
Part 1 Amendments
Taxation Administration Act 1953
9 Section 97-5(1) in Schedule 1
Repeal the subsection, substitute:
(1) If you have *excess concessional contributions for a *financial year, the Commissioner must make a written determination stating the amount of those excess concessional contributions.
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