Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 294 - Transfer balance cap  

Subdivision 294-F - Excess transfer balance tax  

Operative provisions

SECTION 294-240   294-240   When tax is payable - original assessments  


Your *assessed excess transfer balance tax is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *excess transfer balance tax.
Note:

For assessments of excess transfer balance tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .


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