Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 292 heading substituted by No 21 of 2015, s 3 and Sch 1 item 5, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. The heading formerly read:

Division 292 - Excess non-concessional contributions tax

Div 292 heading amended by No 118 of 2013, s 3 and Sch 1 item 42, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Div 292 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 292-E heading amended by No 118 of 2013, s 3 and Sch 1 item 46, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Subdiv 292-E inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 292-250 repealed by No 2 of 2015, s 3 and Sch 2 item 33, effective 1 July 2015. S 292-250 formerly read:

SECTION 292-250 Evidence  
292-250
Section 177 of the Income Tax Assessment Act 1936 applies as if a reference in that section to an assessment or a notice of assessment included a reference to an *excess non-concessional contributions tax assessment or a notice of an excess non-concessional contributions tax assessment, as required.

S 292-250 amended by No 118 of 2013, s 3 and Sch 1 item 50, by inserting " non-concessional " before " contributions " (wherever occurring), effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 292-250 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.