Income Tax Assessment Act 1997
292-320(2)(b)
Amended by:
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
Commenced | Action | Note |
29/06/2013 | Amend |