Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)
Schedule 3 Miscellaneous and technical amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Division 10 Refund of excess low balance fees
Income Tax Assessment Act 1997
72 Application of amendment
The amendment made by this Division applies in relation to the amount of your concessional contributions for the 2021-22 financial year and later financial years.
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