Second Reading Speeches

Superannuation (Excess Concessional Contributions Charge) Bill 2013

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
43

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Summary

Introduced with the Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Bill 2013, the bill imposes an excess concessional contributions charge on the amount of an individual’s income tax liability for the income year that is attributable to the individual having excess concessional contributions.

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