Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)
Schedule 4 Refund of excess concessional contributions
Part 2 Other amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
18 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
After “Division 770”, insert “or subsection 292-420(8)”.
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