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 .]
SECTION 292-300 What this Subdivision is about
The Commissioner may amend excess non-concessional contributions tax assessments within certain time limits.
| Operative provisions | |
| 292-305 | Amendments within 4 years of the original assessment |
| 292-310 | Amended assessments are treated as excess non-concessional contributions tax assessments |
| 292-315 | Later amendments - on request |
| 292-320 | Later amendments - fraud or evasion |
| 292-325 | Further amendment of an amended particular |
| 292-330 | Amendment on review etc. |
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