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' |