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

65   Subsection 292-415(1)

Omit "*excess concessional contributions tax or *excess non-concessional contributions tax (whichever is applicable)", substitute "*excess non-concessional contributions tax".