Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 292
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Excess non-concessional contributions
Subdivision 292-G
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Collection and recovery
Guide to Subdivision 292-G
SECTION 292-380 What this Subdivision is about
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 292-380 What this Subdivision is about
Excess non-concessional contributions tax is due and payable at the end of 21 days after notice of assessment and the general interest charge applies to unpaid amounts. Money may be released from a superannuation plan to pay the tax.
| Operative provisions | |
| 292-385 | Due date for payment of excess non-concessional contributions tax |
| 292-390 | General interest charge |
| 292-395 | Refunds of amounts overpaid |
| 292-400 | (Repealed by No 79 of 2010 ) |
| 292-405 | (Repealed by No 81 of 2016) |
| 292-410 | (Repealed by No 81 of 2016) |
| 292-415 | (Repealed by No 81 of 2016) |
| 292-420 | (Repealed by No 118 of 2013) |
| 292-425 | (Repealed by No 118 of 2013) |
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