Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-35 - EXCESS SUPERANNUATION CONTRIBUTIONS  

Division 97 - Excess contributions determinations  

Subdivision 97-A - Excess concessional contributions determinations  

Operative provisions

SECTION 97-5   DETERMINATION OF EXCESS CONCESSIONAL CONTRIBUTIONS  

97-5(1)  


If you have *excess concessional contributions for a *financial year, the Commissioner must make a written determination stating the amount of those excess concessional contributions.

97-5(2)  
A determination under this section is an excess concessional contributions determination .

97-5(3)  
The Commissioner may amend a determination at any time.

97-5(4)  
(Repealed by No 81 of 2016)

97-5(5)  
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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