Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 2   Concessional superannuation contributions

Part 1   Excess concessional contributions

Income Tax (Transitional Provisions) Act 1997

10   At the end of subsection 291-170(2)

Add:

Note: In some cases, section 291-370 of the Income Tax Assessment Act 1997 has the effect of replacing this subsection with a similar rule covering a broader class of contributions and amounts.