Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.