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

Schedule 1   Fairer taxation of excess concessional contributions

Part 2   Updating cross-references to concessional contributions

Income Tax Assessment Act 1997

5   Paragraph 292-320(2)(c)

Omit "section 292-165", substitute "section 291-165".