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

7   Subsection 995-1(1) (definition of concessional contributions )

Repeal the definition, substitute:

concessional contributions has the meaning given by sections 291-25 and 291-165.