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

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

28   Subsection 8(1A)

Omit "included in the person's assessable income under paragraph 292-467(2)(a) of that Act for the financial year corresponding to the income year", substitute "included in the person's assessable income under paragraph 291-15(a) of that Act for the income year".