Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (118 of 2013)
Schedule 1 Fairer taxation of excess concessional contributions
Part 6 Contingent amendments
Income Tax Assessment Act 1997
91 At the end of section 291-20
Add:
Note 2: For transitional rules for older Australians, see section 291-20 of the Income Tax (Transitional Provisions) Act 1997.
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