In 2020-21 [Year 1] a non-concessional bring-forward arrangement was initiated.
In 2022-23 [Year 3] this was breached.
The excess was released to the ATO (as per option 1)
Does the amount contributed in 2022-23 remain purely as year 3 of the original bring-forward arrangement, or is it also considered year 1 of a new bring-forward arrangement?