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

Taxation (Interest on Overpayments and Early Payments) Act 1983

86   Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )

Omit "(other than a tax offset that arises under paragraph 292-467(2)(b) of the Income Tax Assessment Act 1997)".