INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 291 - Excess concessional contributions  

Subdivision 291-A - Application of Division 291 of the Income Tax Assessment Act 1997  

SECTION 291-10   291-10   Application of Division 291 of the Income Tax Assessment Act 1997  


Division 291 of the Income Tax Assessment Act 1997 applies to the 2013-14 income year and later income years.



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