Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
28 Subsection 8(1A)
Omit "included in the person's assessable income under paragraph 292-467(2)(a) of that Act for the financial year corresponding to the income year", substitute "included in the person's assessable income under paragraph 291-15(a) of that Act for the income year".
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).