Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 2   Concessional superannuation contributions

Part 2   Division 293 tax

Income Tax Assessment Act 1997

18   Subsections 293-20(1), 293-155(1) and 293-200(1)

Omit "$300,000", substitute "$250,000".

Copyright notice

© 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).