Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 1 Excess non-concessional superannuation contributions tax reforms
Taxation Administration Act 1953
42 Section 96-60 in Schedule 1 (note)
Repeal the note, substitute:
Note: The income tax treatment of released amounts is also affected by Subdivision 292-B, and sections 303-15 and 303-17, of that Act.
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