Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-F - Amending excess non-concessional contributions tax assessments  

Guide to Subdivision 292-F

SECTION 292-300   What this Subdivision is about  


The Commissioner may amend excess non-concessional contributions tax assessments within certain time limits.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
292-305 Amendments within 4 years of the original assessment
292-310 Amended assessments are treated as excess non-concessional contributions tax assessments
292-315 Later amendments - on request
292-320 Later amendments - fraud or evasion
292-325 Further amendment of an amended particular
292-330 Amendment on review etc.


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