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 1   Main amendments

Taxation Administration Act 1953

5   Subsection 155-30(3) in Schedule 1

Repeal the subsection, substitute:

(3) This section does not apply to the following *assessable amounts:

(a) the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year;

(b) the *Division 293 tax payable by you in relation to an income year in relation to your *taxable contributions for the income year.