ITAA 1997 s 292-25(3)

Income tax: 'concessional contributions' - allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made

Superannuation Excess Contributions Tax: concessional contributions - allocation of contributions

Excess Contributions Tax: concessional contributions - reserves

Excess contributions tax: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'