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 292-315   292-315   Later amendments - on request  


The Commissioner may amend an *excess contributions non-concessional tax assessment for a person for a *financial year after the end of the period of 4 years after the *original excess non-concessional contributions tax assessment day for the person for the year if, within that 4 year period:


(a) the person applies for the amendment in the *approved form; and


(b) the person gives the Commissioner all the information necessary for making the amendment.


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