Income Tax Assessment Act 1997
Div291
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-Cl1
Commenced | Action | Note |
29/06/2013 | Insert | Title 'Division 291 - Excess concessional contributions' |