Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 292 heading substituted by No 21 of 2015, s 3 and Sch 1 item 5, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. The heading formerly read:

Division 292 - Excess non-concessional contributions tax

Div 292 heading amended by No 118 of 2013, s 3 and Sch 1 item 42, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Div 292 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 292-F heading amended by No 118 of 2013, s 3 and Sch 1 item 51, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Subdiv 292-F inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 292-305(1) amended by No 118 of 2013, s 3 and Sch 1 item 53, by inserting " non-concessional " before " contributions " (wherever occurring), effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 292-305(2) substituted by No 118 of 2013, s 3 and Sch 1 item 54, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 292-305(2) formerly read:

292-305(2)
The original excess contributions tax assessment day for a person for a *financial year is the day on which the Commissioner gives the first *excess contributions tax assessment to the person for the financial year.

S 292-305 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.