Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.300

The Commissioner may amend excess non - concessional contributions tax assessments within certain time limits.

Table of sections

Operative provisions

292 - 305   Amendments within 4 years of the original assessment

292 - 310   Amended assessments are treated as excess non - concessional contributions tax assessments

292 - 315   Later amendments--on request

292 - 320   Later amendments--fraud or evasion

292 - 325   Further amendment of an amended particular

292 - 330   Amendment on review etc.