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  

Operative provisions

SECTION 292-305   Amendments within 4 years of the original assessment  

292-305(1)  


The Commissioner may amend an *excess non-concessional contributions tax assessment for a person for a *financial year at any time during the period of 4 years after the *original excess non-concessional contributions tax assessment day for the person for that year.

292-305(2)  


The original excess non-concessional contributions tax assessment day for a person for a * financial year is the day on which the Commissioner gives the first * excess non-concessional contributions tax assessment to the person for the financial year.

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