Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 4   Repeal of excess concessional contributions tax

Income Tax Assessment Act 1997

39   Section 13-1 (table item headed "superannuation")

Omit:

refunded excess concessional contributions

292-467(2)(b)