Superannuation Legislation Amendment Act 2010 (117 of 2010)

Schedule 4   Other amendments

Part 4   Excess contributions tax

Income Tax Assessment Act 1997

28   At the end of section 292-465

Add:

(8) A determination under this section may be included in a notice of assessment.

Review of determinations

(9) To avoid doubt:

(a) you may object under section 292-245 against an *excess contributions tax assessment made in relation to you on the ground that you are dissatisfied with a determination that you applied for under this section; and

(b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a determination under this section is a decision forming part of the process of making an assessment of tax under this Act.