Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Taxation Administration Act 1953

30   Subsection 8AAB(4) (before table item 45)

Insert:

44Q

95-25 in Schedule 1

Taxation Administration Act 1953

payment of excess concessional contributions charge or shortfall interest charge


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