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

Income Tax Assessment Act 1997

5   Section 13-1 (table item headed "superannuation")

Before:

TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid


295-675

insert:

refunded excess concessional contributions

292-467(2)(b)

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