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