Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

Schedule 4   Refund of excess concessional contributions

Part 2   Other amendments

Income Tax Assessment Act 1997

4   Section 10-5 (table item headed "superannuation")

Before:

returned contributions

290-100

insert:

refunded excess concessional contributions

292-467(2)(a)