Income Tax Assessment Act 1997

Div 26 heading substituted by No 121 of 1997.

S 26-74 repealed by No 45 of 2021, s 3 and Sch 2 item 1, applicable in relation to excess concessional contributions for a financial year starting on or after 1 July 2021. S 26-74 formerly read:

SECTION 26-74 Excess concessional contributions charge cannot be deducted  
26-74
You cannot deduct under this Act an amount of * excess concessional contributions charge that you pay.

S 26-74 inserted by No 118 of 2013, s 3 and Sch 1 item 40, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.