Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
16 Section 10-5 (table item headed "superannuation")
After:
|
death benefits |
302-75
|
insert:
|
excess concessional contributions |
291-15(a) |