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

12   At the end of section 291-170

Add:

Constitutionally protected funds

(6) This section does not apply in relation to a defined benefit interest in a constitutionally protected fund.