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

37   Paragraph 390-65(1)(a) in Schedule 1

Repeal the paragraph, substitute:

(a) been given a release authority in accordance with:

(i) section 292-410 of the Income Tax Assessment Act 1997; or

(ii) section 292-80B of the Income Tax (Transitional Provisions) Act 1997; or

(iii) Subdivision 135-B in this Schedule; and