Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Income Tax Assessment Act 1997

16   Section 10-5 (table item headed "superannuation")

After:

death benefits

302-75
302-85
302-90
302-145

insert:

excess concessional contributions

291-15(a)