Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.330

    Nothing in this Subdivision prevents the amendment of an * excess non - concessional contributions tax assessment:

  (a)   to give effect to a decision on a review or appeal; or

  (b)   as a result of an objection or pending an appeal or review.

Note:   If a person is dissatisfied with a statement given to the Commissioner by a superannuation provider under section   390 - 5 in Schedule   1 to the Taxation Administration Act 1953 , the person may make a complaint under the AFCA scheme (within the meaning of the Corporations Act 2001 ).