INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-G - Collection and recovery  

Operative provisions

SECTION 292-385   292-385   Due date for payment of excess non-concessional contributions tax  


*Excess non-concessional contributions tax assessed for a person for a *financial year is due and payable at the end of 21 days after the Commissioner gives the person notice of the *excess non-concessional contributions tax assessment.

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