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
25 Subsection 995-1(1)
excess concessional contributions charge means charge imposed by the Superannuation (Excess Concessional Contributions Charge) Act 2013.
excess concessional contributions determination has the meaning given by section 97-5 in Schedule 1 to the Taxation Administration Act 1953.
maximum available release amount , for a *superannuation interest, has the meaning given by section 96-30 in Schedule 1 to the Taxation Administration Act 1953.