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
37 Paragraph 390-65(1)(a) in Schedule 1
Repeal the paragraph, substitute:
(a) been given a release authority in accordance with:
(i) section 292-410 of the Income Tax Assessment Act 1997; or
(ii) section 292-80B of the Income Tax (Transitional Provisions) Act 1997; or
(iii) Subdivision 135-B in this Schedule; and
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