Income Tax Assessment Act 1997

SDiv292-B

Amended by:


Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl7

Commenced Action Note
20/03/2015 Insert Inserted title 'Subdivision 292-B - Assessable income and tax offset'

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl44

Commenced Action Note
29/06/2013 Repeal Title 'Subdivision 291-B - Excess concessional contributions'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
15/03/2007 Insert Title 'Subdivision 292-B - Excess confessional contributions tax'