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
Income Tax Assessment Act 1997
6 Section 10-5 (table item headed "superannuation")
After:
|
refunded excess concessional contributions |
292-467(2)(a) |
insert:
|
release authorities, payments from |
304-15(4) 304-20 |