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

Schedule 1   Fairer taxation of excess concessional contributions

Part 2   Updating cross-references to concessional contributions

Income Tax Assessment Act 1997

9   Subsection 995-1(1) (definition of defined benefit interest )

Repeal the definition, substitute:

defined benefit interest has the meaning given by section 291-175.

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