Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Taxation Administration Act 1953
33 Subsection 250-10(2) in Schedule 1 (before table item 136)
Insert:
|
135Q |
excess concessional contributions charge |
95-20 in Schedule 1 |
Taxation Administration Act 1953 |
|
135R |
amount in accordance with excess concessional contributions release authority |
96-20 in Schedule 1 |
Taxation Administration Act 1953 |