Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)

Schedule 3   Sustaining the superannuation contribution concession

Part 3   Application and transitional provisions

Income Tax (Transitional Provisions) Act 1997

38   After Division 292

Insert:

Division 293 - Sustaining the superannuation contribution concession

Table of Subdivisions

293-A Application of Division 293 tax rules

Subdivision 293-A - Application of Division 293 tax rules

Table of sections

293-10 Application of Division 293 of the Income Tax Assessment Act 1997

293-10 Application of Division 293 of the Income Tax Assessment Act 1997

Division 293 of the Income Tax Assessment Act 1997 applies to the 2012-13 income year and later income years.