INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 292 - Excess non-concessional contributions  

Subdivision 292-E - Excess non-concessional contributions tax assessments  

Guide to Subdivision 292-E

SECTION 292-225   What this Subdivision is about  


The Commissioner may make an assessment of a person ' s liability to pay excess non-concessional contributions tax, and the excess non-concessional contributions on which that liability is based.


TABLE OF SECTIONS
Operative provisions
292-230 Commissioner must make an excess non-concessional contributions tax assessment
292-235 (Repealed by No 118 of 2013)
292-240 Validity of assessment
292-245 Objections
292-250 (Repealed by No 2 of 2015)


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