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

Schedule 2   Concessional superannuation contributions

Part 1   Excess concessional contributions

Income Tax Assessment Act 1997

2   Paragraph 291-25(2)(c)

Repeal the paragraph, substitute:

(c) it is not an amount mentioned in subsection 295-200(2); and

(d) it is not an amount mentioned in item 2 of the table in subsection 295-190(1).