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
6 Section 960-265 (table item 9)
Repeal the item, substitute:
|
9 |
*Excess concessional contributions - *concessional contributions cap |
subsection 291-20(2) |