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
93 Section 293-10
Omit "that have been taxed under Division 292 (or refunded under section 292-467)".
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