Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
If your *non-concessional contributions for a *financial year (the contributions year ) exceed your *non-concessional contributions cap for the contributions year, the Commissioner must make a written determination stating:
(a) the amount of the excess; and
(b) the amount of your associated earnings worked out under section 97-30 ; and
(c) the following amount (the total release amount ):
A determination under this section is an excess non-concessional contributions determination . 97-25(3)
The Commissioner may amend a determination at any time. 97-25(4)
(Repealed by No 81 of 2016)
Notice of a determination given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.
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