Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.