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 .]
(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.