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

79   Subsection 995-1(1)

Insert:

original excess non-concessional contributions tax assessment day has the meaning given by section 292-305.