Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Taxation Administration Act 1953
384 Subsection 250-10(2) in Schedule 1 (after table item 38)
Insert:
|
38A |
excess concessional contributions tax |
section 292-385 |
Income Tax Assessment Act 1997 |
|
38B |
excess non-concessional contributions tax |
section 292-385 |
Income Tax Assessment Act 1997 |