Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
SECTION 292-225 What this Subdivision is about
The Commissioner may make an assessment of a person ' s liability to pay excess non-concessional contributions tax, and the excess non-concessional contributions on which that liability is based.
| Operative provisions | |
| 292-230 | Commissioner must make an excess non-concessional contributions tax assessment |
| 292-235 | (Repealed by No 118 of 2013) |
| 292-240 | Validity of assessment |
| 292-245 | Objections |
| 292-250 | (Repealed by No 2 of 2015) |
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