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
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
28 Subsection 8(1A)
Omit "included in the person's assessable income under paragraph 292-467(2)(a) of that Act for the financial year corresponding to the income year", substitute "included in the person's assessable income under paragraph 291-15(a) of that Act for the income year".