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


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