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 2 Other amendments
Taxation Administration Act 1953
14 Subsection 8AAB(4) (after table item 15)
Insert:
15A |
293-75 |
Income Tax Assessment Act 1997 |
payment of Division 293 tax or shortfall interest charge |