Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 2 Updating cross-references to concessional contributions
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of notional taxed contributions )
Repeal the definition, substitute:
notional taxed contributions has the meaning given by section 291-170.