Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
The validity of an *excess non-concessional contributions tax assessment is not affected because any of the provisions of this Act have not been complied with.
Division 292
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Excess non-concessional contributions
[ 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 .]
Subdivision 292-E
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Excess non-concessional contributions tax assessments
Operative provisions
SECTION 292-240
292-240
Validity of assessment
The validity of an *excess non-concessional contributions tax assessment is not affected because any of the provisions of this Act have not been complied with.
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