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

Schedule 1   Fairer taxation of excess concessional contributions

Part 4   Repeal of excess concessional contributions tax

Taxation (Interest on Overpayments and Early Payments) Act 1983

85   Subsection 3(1) (paragraph (ca) of the definition of decision to which this Act applies )

Omit "other than a decision to give effect to a determination under section 292-467 of the Income Tax Assessment Act 1997".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).