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
Taxation Administration Act 1953
30 Subsection 8AAB(4) (before table item 45)
Insert:
|
44Q |
95-25 in Schedule 1 |
Taxation Administration Act 1953 |
payment of excess concessional contributions charge or shortfall interest charge |
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