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
Taxation Administration Act 1953
104 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
Insert:
|
37AD |
shortfall interest charge on excess concessional contributions charge |
5-10 |
Income Tax Assessment Act 1997 |