Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 4 Repeal of excess concessional contributions tax
Income Tax Assessment Act 1997
39 Section 13-1 (table item headed "superannuation")
Omit:
|
refunded excess concessional contributions |
292-467(2)(b) |