Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 1 Excess non-concessional superannuation contributions tax reforms
Income Tax Assessment Act 1997
10 Paragraph 292-465(2)(b)
Repeal the paragraph, substitute:
(b) if you receive one or more *excess non-concessional contributions determinations for the *financial year - before the end of:
(i) the period of 60 days starting on the day you receive the most recent of those determinations; or
(ii) a longer period allowed by the Commissioner.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
