Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Income Tax Assessment Act 1997

26   Subsection 995-1(1) (definition of reportable superannuation contributions )

Omit "any contributions disregarded under section 292-467 for the individual", substitute "any *excess concessional contributions the individual has".