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

Schedule 1   Fairer taxation of excess concessional contributions

Part 6   Contingent amendments

Income Tax Assessment Act 1997

93   Section 293-10

Omit "that have been taxed under Division 292 (or refunded under section 292-467)".