Income Tax Assessment Act 1997
[ 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 .]
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(Repealed by No 81 of 2016)
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