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 292-330   292-330   Amendment on review etc.  


Nothing in this Subdivision prevents the amendment of an *excess non-concessional contributions tax assessment:


(a) to give effect to a decision on a review or appeal; or


(b) as a result of an objection or pending an appeal or review.

Note:

If a person is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in Schedule 1 to the Taxation Administration Act 1953 , the person may make a complaint under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001 ).


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