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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.305 Amendments within 4 years of the original assessment

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.305

Amendments within 4 years of the original assessment

  (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.

  (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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