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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.310 Amended assessments are treated as excess non - concessional contributions tax assessments

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.310

Amended assessments are treated as excess non - concessional contributions tax assessments

  (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.

  (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.

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