INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-G - Collection and recovery  

Guide to Subdivision 292-G

SECTION 292-380   What this Subdivision is about  


Excess non-concessional contributions tax is due and payable at the end of 21 days after notice of assessment and the general interest charge applies to unpaid amounts. Money may be released from a superannuation plan to pay the tax.


TABLE OF SECTIONS
Operative provisions
292-385 Due date for payment of excess non-concessional contributions tax
292-390 General interest charge
292-395 Refunds of amounts overpaid
292-400 (Repealed by No 79 of 2010 )
292-405 (Repealed by No 81 of 2016)
292-410 (Repealed by No 81 of 2016)
292-415 (Repealed by No 81 of 2016)
292-420 (Repealed by No 118 of 2013)
292-425 (Repealed by No 118 of 2013)


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