Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 4 Repeal of excess concessional contributions tax
Income Tax Assessment Act 1997
74 Subsection 995-1(1) (definition of excess concessional contributions tax )
Repeal the definition.