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 3 Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
38 After Division 292
Insert:
Division 293 - Sustaining the superannuation contribution concession
Table of Subdivisions
293-A Application of Division 293 tax rules
Subdivision 293-A - Application of Division 293 tax rules
Table of sections
293-10 Application of Division 293 of the Income Tax Assessment Act 1997
293-10 Application of Division 293 of the Income Tax Assessment Act 1997
Division 293 of the Income Tax Assessment Act 1997 applies to the 2012-13 income year and later income years.
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