Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 293 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013.No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012-13 income year and later income years.

(2)
Subitem (1) does not apply to item 1 of this Schedule.

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent.

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.

Subdiv 293-B inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.

S 293-10 amended by No 81 of 2016, s 3 and Sch 2 items 16 and 17, by substituting " high income " for " very high income " and " $250,000 " for " $300,000 " , effective 1 January 2017 and applicable in relation to the 2017-18 income year and later income years.

S 293-10 amended by No 118 of 2013, s 3 and Sch 1 item 93, by omitting " that have been taxed under Division 292 (or refunded under section 292-467) " after " The tax is not payable in respect of excess concessional contributions " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 293-10 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.