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
Taxation (Interest on Overpayments and Early Payments) Act 1983
86 Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )
Omit "(other than a tax offset that arises under paragraph 292-467(2)(b) of the Income Tax Assessment Act 1997)".