Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)

Schedule 1   Fairer taxation of excess concessional contributions

Part 3   Other consequential amendments

Income Tax Assessment Act 1997

25   Subsection 995-1(1)

Insert:

excess concessional contributions charge means charge imposed by the Superannuation (Excess Concessional Contributions Charge) Act 2013.

excess concessional contributions determination has the meaning given by section 97-5 in Schedule 1 to the Taxation Administration Act 1953.

maximum available release amount , for a *superannuation interest, has the meaning given by section 96-30 in Schedule 1 to the Taxation Administration Act 1953.