Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 1   Excess non-concessional superannuation contributions tax reforms

Income Tax Assessment Act 1997

17   Subsection 995-1(1)


excess non-concessional contributions determination has the meaning given by subsection 97-25(2) in Schedule 1 to the Taxation Administration Act 1953.

total release amount , in relation to an *excess non-concessional contributions determination, has the meaning:

(a) given by paragraph 97-25(1)(c) in Schedule 1 to the Taxation Administration Act 1953; and

(b) affected by subsection 96-7(2) in that Schedule.

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