Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
20 Subsection 280-15(3)
After "including any excess for the purposes of the first cap", insert "that has not been released".