Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 294
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Transfer balance cap
Subdivision 294-F
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Excess transfer balance tax
Operative provisions
SECTION 294-245 294-245 When tax is payable - amended assessments
If the Commissioner amends your assessment, any extra *assessed excess transfer balance tax resulting from the amendment is due and payable 21 days after the day the Commissioner gives you notice of the amended assessment.
View history note
Hide history noteSECTION 294-245 294-245 When tax is payable - amended assessments
If the Commissioner amends your assessment, any extra *assessed excess transfer balance tax resulting from the amendment is due and payable 21 days after the day the Commissioner gives you notice of the amended assessment.
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