Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 293 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013.No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012-13 income year and later income years.
(2)
Subitem (1) does not apply to item 1 of this Schedule. No retrospective administrative penalty
(3)
Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent. Modification for certain notice provisions
(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.

Subdiv 293-D inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.

S 293-110 repealed by No 118 of 2013, s 3 and Sch 1 item 96, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 293-110 formerly read:

SECTION 293-110 Effect of determination relating to refunded excess concessional contributions  
293-110
Disregard any determination made by the Commissioner under section 292-467 (about refunded excess concessional contributions) in working out, for the purposes of section 293-105 , the amount of your * excess concessional contributions for a * financial year.

Note:

Disregarding a section 292-467 determination stops refunded excess concessional contributions from being taxed under this Division.

S 293-110 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.