Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.325

    If:

  (a)   an * excess non - concessional contributions tax assessment has been amended (the earlier amendment ) in any particular; and

  (b)   the Commissioner is of the opinion that it would be just to further amend the assessment in that particular;

the Commissioner may do so within a period of 4 years after the earlier amendment.