Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 292 heading substituted by No 21 of 2015, s 3 and Sch 1 item 5, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. The heading formerly read:

Division 292 - Excess non-concessional contributions tax

Div 292 heading amended by No 118 of 2013, s 3 and Sch 1 item 42, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Div 292 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 292-F heading amended by No 118 of 2013, s 3 and Sch 1 item 51, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Subdiv 292-F inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 292-310(3) repealed by No 81 of 2016, s 3 and Sch 10 item 78, effective 1 January 2017 and applicable to documents (however described) that the Commissioner gives on or after 1 July 2017 under taxation laws. S 292-310(3) formerly read:

292-310(3)
The notice may be included in a notice of any other assessment under this Act.

S 292-310 substituted by No 118 of 2013, s 3 and Sch 1 item 55, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 292-310 formerly read:

SECTION 292-310 Amended assessments are treated as excess contributions tax assessments  
292-310(1)
Once an amended * excess contributions tax assessment for a person for a * financial year is made, it is taken to be an excess contributions tax assessment for the person for the year.

292-310(2)
If the Commissioner amends a person's * excess contributions tax assessment, the Commissioner must give the person notice in writing of the amendment as soon as practicable after making the amendment.

292-310(3)
The notice may be included in a notice of any other assessment under this Act.

S 292-310 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.