Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)
Schedule 8 Administrative streamlining
Part 1 Release authorities
Income Tax Assessment (1936 Act) Regulation 2015
1 Section 14 (table item 9)
Repeal the item, substitute:
9 |
Paragraph (f) of item 1 |
The assessed entity makes a request under section 131-5 in Schedule 1 to the Taxation Administration Act 1953 in relation to any of the following: (a) an excess concessional contributions determination, or excess non-concessional contributions determination, for a financial year that corresponds to the assessment year; (b) a notice of assessment of an amount of Division 293 tax payable for the assessment year |