Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 6   Contingent amendments

Income Tax Assessment Act 1997

91   At the end of section 291-20


Note 2: For transitional rules for older Australians, see section 291-20 of the Income Tax (Transitional Provisions) Act 1997.