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

32   Paragraph 14ZW(1)(aac)

Repeal the paragraph, substitute:

(aac) if the taxation objection is made under section 97-10 in Schedule 1 on a particular ground - within the same period that the person:

(i) must lodge a taxation objection on that ground under section 175A of the Income Tax Assessment Act 1936; or

(ii) would be required to lodge such a taxation objection, if, disregarding subsection 175A(2) of that Act, one could be made; or