Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

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  

292-230(1)  
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.

292-230(2)  
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.

292-230(3)  
(Repealed by No 81 of 2016)


 

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