Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-35 - EXCESS SUPERANNUATION CONTRIBUTIONS  

Division 97 - Excess contributions determinations  

Subdivision 97-A - Excess concessional contributions determinations  

Operative provisions

SECTION 97-5   DETERMINATION OF EXCESS CONCESSIONAL CONTRIBUTIONS  

97-5(1)    


If you have *excess concessional contributions for a *financial year, the Commissioner must make a written determination stating the amount of those excess concessional contributions.

97-5(2)    
A determination under this section is an excess concessional contributions determination .

97-5(3)    
The Commissioner may amend a determination at any time.

97-5(4)    
(Repealed by No 81 of 2016)


97-5(5)    
Notice of a determination given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.