Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 6 Contingent amendments
Income Tax Assessment Act 1997
89 Section 11-55 (table item headed "superannuation")
Omit:
|
release authorities, payments from |
303-20 304-15 |
substitute:
|
release authorities, payments from |
303-15 303-20 304-15 |