Income Tax Assessment Act 1997



Division 292 - Excess non-concessional contributions  

Subdivision 292-E - Excess non-concessional contributions tax assessments  

Operative provisions

SECTION 292-230   Commissioner must make an excess non-concessional contributions tax assessment  

The Commissioner must make an assessment (an excess non-concessional contributions tax assessment ) of:

(a) if a person has * excess non-concessional contributions for a * financial year - the amount of the excess non-concessional contributions; and

(b) the amount (if any) of * excess non-concessional contributions tax which the person is liable to pay in relation to the financial year.

The Commissioner must give the person notice in writing of an * excess non-concessional contributions tax assessment as soon as practicable after making the assessment.

(Repealed by No 81 of 2016)


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