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
77 Subsection 995-1(1)
excess non-concessional contributions tax assessment has the meaning given by sections 292-230 and 292-310.
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