Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 2 Updating cross-references to concessional contributions
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (definition of excess concessional contributions )
Repeal the definition, substitute:
excess concessional contributions has the meaning given by section 291-20.
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