Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 292
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Excess non-concessional contributions
Subdivision 292-F
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Amending excess non-concessional contributions tax assessments
Operative provisions
SECTION 292-315 292-315 Later amendments - on request
The Commissioner may amend an *excess contributions non-concessional tax assessment for a person for a *financial year after the end of the period of 4 years after the *original excess non-concessional contributions tax assessment day for the person for the year if, within that 4 year period:
(a) the person applies for the amendment in the *approved form; and
(b) the person gives the Commissioner all the information necessary for making the amendment.
View history note
Hide history note[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
SECTION 292-315 292-315 Later amendments - on request
The Commissioner may amend an *excess contributions non-concessional tax assessment for a person for a *financial year after the end of the period of 4 years after the *original excess non-concessional contributions tax assessment day for the person for the year if, within that 4 year period:
(a) the person applies for the amendment in the *approved form; and
(b) the person gives the Commissioner all the information necessary for making the amendment.
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