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 292-305 Amendments within 4 years of the original assessment 292-305(1)
The Commissioner may amend an *excess non-concessional contributions tax assessment for a person for a *financial year at any time during the period of 4 years after the *original excess non-concessional contributions tax assessment day for the person for that year.
292-305(2)
The original excess non-concessional contributions tax assessment day for a person for a * financial year is the day on which the Commissioner gives the first * excess non-concessional contributions tax assessment to the person for the financial year.
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