Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 7 Application, transitional and saving provisions
Division 2 Saving provisions
117 Saving of regulations - transitional rules for notional taxed contributions
(1) This item applies to a regulation if:
(a) the regulation was made for the purposes of a provision of section 292-170 of the Income Tax Assessment Act 1997 mentioned in column 1 of an item of the table in subitem (3); and
(b) the regulation was in force immediately before the commencement of this item.
(2) The regulation has effect, after the commencement of this item, as if it had been made under the provision of section 291-170 of the Income Tax (Transitional Provisions) Act 1997 mentioned in column 2 of that item of the table, as inserted by this Act.
(3) This is the table mentioned in subitems (1) and (2):
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Saving of regulations - notional taxed contributions |
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Item |
Column 1
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Column 2
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|
1 |
Paragraph 292-170(6)(d) |
Paragraph 291-170(2)(d) |
|
2 |
Subparagraph 292-170(7)(e)(ii) |
Subparagraph 291-170(3)(e)(ii) |
|
3 |
Paragraph 292-170(7)(f) |
Paragraph 292-170(3)(f) |
|
4 |
Paragraph 292-170(8)(d) |
Paragraph 292-170(4)(d) |
|
5 |
Subparagraph 292-170(9)(e)(ii) |
Subparagraph 291-170(5)(e)(ii) |
|
6 |
Paragraph 292-170(9)(f) |
Paragraph 292-170(5)(f) |