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

36   Paragraph 390-5(9A)(b) in Schedule 1

Omit "subsection 292-25(3)", substitute "subsection 291-25(3)".