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TD 2013/22 - Income tax: 'concessional contributions' - allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made

[2013] ATOTD 22

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (Cth)
Income Tax Assessment Amendment Regulations 2007 (Cth)
Income Tax Assessment Regulations 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] HCA 25	High Court of Australia	Australia - Commonwealth	4 Aug 1932	AustLII		2
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35	Argus Law Reports	Australia - Commonwealth	4 Aug 1932	AustLII		22

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