Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Taxation Administration Act 1953

29   Subsection 2(1)

Insert:

excess concessional contributions determination has the same meaning as in subsection 995-1(1) of the Income Tax Assessment Act 1997.