INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-E - Excess non-concessional contributions tax assessments  

Operative provisions

SECTION 292-230   Commissioner must make an excess non-concessional contributions tax assessment  

292-230(1)  
The Commissioner must make an assessment (an excess non-concessional contributions tax assessment ) of:


(a) if a person has * excess non-concessional contributions for a * financial year - the amount of the excess non-concessional contributions; and


(b) the amount (if any) of * excess non-concessional contributions tax which the person is liable to pay in relation to the financial year.

292-230(2)  
The Commissioner must give the person notice in writing of an * excess non-concessional contributions tax assessment as soon as practicable after making the assessment.

292-230(3)  
(Repealed by No 81 of 2016)


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.