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
17 Subsection 250-10(2) in Schedule 1 (after table item 37)
Insert:
|
37AA |
shortfall interest charge on income tax |
5-10 |
Income Tax Assessment Act 1997 |
|
37AB |
shortfall interest charge on excess contributions tax |
5-10 |
Income Tax Assessment Act 1997 |
|
37AC |
shortfall interest charge on Division 293 tax |
5-10 |
Income Tax Assessment Act 1997 |