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