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

3   Section 13-1 (table item headed "superannuation")

After:

generally

Divisions 301 and 302

insert:

associated earnings on non-concessional contributions

Subdivision 292-B