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

Taxation (Interest on Overpayments and Early Payments) Act 1983

17   Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )

After “the liability of the taxpayer to tax”, insert “other than a decision to give effect to a determination under section 292-467 of the Income Tax Assessment Act 1997”.