Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 1   Excess non-concessional superannuation contributions tax reforms

Taxation Administration Act 1953

19   After paragraph 14ZW(1)(aac)

Insert:

(aaca) if the taxation objection is made on a particular ground under any of the following provisions:

(i) section 175A of the Income Tax Assessment Act 1936;

(ii) section 97-35 in Schedule 1 to this Act;

(iii) section 292-245, 292-465 or 292-467 of the Income Tax Assessment Act 1997;

within the same period that the person must lodge a taxation objection on that ground under section 292-245 of the Income Tax Assessment Act 1997; or