INCOME TAX ASSESSMENT ACT 1997
[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
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.