Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
This Subdivision defines non-concessional contributions and excess non-concessional contributions , and sets liability to pay excess non-concessional contributions tax.
[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]
| Operative provisions | |
| 292-80 | Liability for excess non-concessional contributions tax |
| 292-85 | Your excess non-concessional contributions for a financial year |
| 292-90 | Your non-concessional contributions for a financial year |
| 292-95 | Contributions arising from structured settlements or orders for personal injuries |
| 292-100 | Contribution relating to some CGT small business concessions |
| 292-102 | Downsizer contributions |
| 292-103 | COVID-19 re-contributions |
| 292-105 | CGT cap amount |
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