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 292-310 Amended assessments are treated as excess non-concessional contributions tax assessments 292-310(1)
Once an amended * excess non-concessional contributions tax assessment for a person for a * financial year is made, it is taken to be an excess non-concessional contributions tax assessment for the person for the year.
292-310(2)
If the Commissioner amends a person ' s * excess non-concessional contributions tax assessment, the Commissioner must give the person notice in writing of the amendment as soon as practicable after making the amendment.
292-310(3)
(Repealed by No 81 of 2016)
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