Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.300

What this Subdivision is about

The Commissioner may amend excess non - concessional contributions tax assessments within certain time limits.

Table of sections

Operative provisions

292 - 305   Amendments within 4 years of the original assessment

292 - 310   Amended assessments are treated as excess non - concessional contributions tax assessments

292 - 315   Later amendments--on request

292 - 320   Later amendments--fraud or evasion

292 - 325   Further amendment of an amended particular

292 - 330   Amendment on review etc.


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