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 .]
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|
|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|292-235||(Repealed by No 118 of 2013)|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|
|292-250||(Repealed by No 2 of 2015)|