Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-35 - EXCESS SUPERANNUATION CONTRIBUTIONS  

Division 97 - Excess contributions determinations  

Subdivision 97-B - Excess non-concessional contributions determinations  

Operative provisions

SECTION 97-25   EXCESS NON-CONCESSIONAL CONTRIBUTIONS DETERMINATIONS  

97-25(1)  
If your *non-concessional contributions for a *financial year (the contributions year ) exceed your *non-concessional contributions cap for the contributions year, the Commissioner must make a written determination stating:


(a) the amount of the excess; and


(b) the amount of your associated earnings worked out under section 97-30 ; and


(c) the following amount (the total release amount ):

Excess non-concessional contributions determinations

97-25(2)  
A determination under this section is an excess non-concessional contributions determination .

97-25(3)  
The Commissioner may amend a determination at any time.

97-25(4)  
(Repealed by No 81 of 2016)

97-25(5)  
Notice of a determination given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.




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