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 ).