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
54 Subsection 292-305(2)
Repeal the subsection, substitute:
(2) The original excess non-concessional contributions tax assessment day for a person for a *financial year is the day on which the Commissioner gives the first *excess non-concessional contributions tax assessment to the person for the financial year.