Income Tax Assessment Act 1997

SDiv292-E

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-Cl46

Commenced Action Note
29/06/2013 Insert Title 'Subdivision 292-E - Excess non-concessional contributions tax assessments'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
15/03/2007 Insert Title 'Subdivision 292-E - Excess contributions tax assessment'