Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)
Schedule 3 Sustaining the superannuation contribution concession
Part 2 Other amendments
Taxation Administration Act 1953
17 Subsection 250-10(2) in Schedule 1 (after table item 37)
Insert:
|
37AA |
shortfall interest charge on income tax |
5-10 |
Income Tax Assessment Act 1997 |
|
37AB |
shortfall interest charge on excess contributions tax |
5-10 |
Income Tax Assessment Act 1997 |
|
37AC |
shortfall interest charge on Division 293 tax |
5-10 |
Income Tax Assessment Act 1997 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
