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

S 292-469 repealed by No 118 of 2013, s 3 and Sch 1 item 71, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 292-469 formerly read:

SECTION 292-469 Objections against determinations etc.  
292-469
If you are dissatisfied with:

(a) a determination of the Commissioner under section 292-467 ; or

(b) a determination of the Commissioner under that section as varied in accordance with section 292-468 ; or

(c) a decision of the Commissioner to revoke a determination under section 292-467 in accordance with section 292-468; or

(d) a decision of the Commissioner not to vary or revoke a determination under section 292-467 in accordance with section 292-468 ;

you may object against the determination or decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

S 292-469 inserted by No 75 of 2012, s 3 and Sch 4 item 2, applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.