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  

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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