Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe Commissioner may amend an * excess non - concessional contributions tax assessment for a person for a * financial year after the end of the period of 4 years after the * original excess non - concessional contributions tax assessment day for the person for the year if, within that 4 year period:
(a) the person applies for the amendment in the * approved form; and
(b) the person gives the Commissioner all the information necessary for making the amendment.