Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 294
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Transfer balance cap
Subdivision 294-F
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Excess transfer balance tax
Operative provisions
SECTION 294-240 294-240 When tax is payable - original assessments
Your *assessed excess transfer balance tax is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *excess transfer balance tax.
View history note
Hide history noteSECTION 294-240 294-240 When tax is payable - original assessments
Your *assessed excess transfer balance tax is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *excess transfer balance tax.
Note:
For assessments of excess transfer balance tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
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