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 292-310   Amended assessments are treated as excess non-concessional contributions tax assessments  

292-310(1)  
Once an amended * excess non-concessional contributions tax assessment for a person for a * financial year is made, it is taken to be an excess non-concessional contributions tax assessment for the person for the year.

292-310(2)  
If the Commissioner amends a person ' s * excess non-concessional contributions tax assessment, the Commissioner must give the person notice in writing of the amendment as soon as practicable after making the amendment.

292-310(3)  
(Repealed by No 81 of 2016)


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