Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner must make an assessment (an excess non - concessional contributions tax assessment ) of:
(a) if a person has * excess non - concessional contributions for a * financial year--the amount of the excess non - concessional contributions; and
(b) the amount (if any) of * excess non - concessional contributions tax which the person is liable to pay in relation to the financial year.
(2) The Commissioner must give the person notice in writing of an * excess non - concessional contributions tax assessment as soon as practicable after making the assessment.