Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 1   Excess non-concessional superannuation contributions tax reforms

Income Tax Assessment Act 1997

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

Before:

benefits generally

Divisions 301 to 306

insert:

associated earnings on non-concessional contributions

Subdivision 292-B