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 1 Main amendments
Taxation Administration Act 1953
3 At the end of subsection 155-5(2) in Schedule 1
Add:
; (f) an amount of *Division 293 tax payable for an income year in relation to an individual's *taxable contributions for the income year.