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.