Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 1   Excess non-concessional superannuation contributions tax reforms

Taxation Administration Act 1953

42   Section 96-60 in Schedule 1 (note)

Repeal the note, substitute:

Note: The income tax treatment of released amounts is also affected by Subdivision 292-B, and sections 303-15 and 303-17, of that Act.