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 292-325   292-325   Further amendment of an amended particular  


If:


(a) an *excess non-concessional contributions tax assessment has been amended (the earlier amendment ) in any particular; and


(b) the Commissioner is of the opinion that it would be just to further amend the assessment in that particular;

the Commissioner may do so within a period of 4 years after the earlier amendment.


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