Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Division 10   Refund of excess low balance fees

Income Tax Assessment Act 1997

72   Application of amendment

The amendment made by this Division applies in relation to the amount of your concessional contributions for the 2021-22 financial year and later financial years.