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 .]
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.
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 ).