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
7 Section 67-23 (before table item 15)
Insert:
|
14 |
refunded *excess concessional contributions |
the *tax offset available under paragraph 292-467(2)(b) |