Commonwealth Consolidated Acts Commonwealth Consolidated ActsExcess non - concessional contributions tax is due and payable at the end of 21 days after notice of assessment and the general interest charge applies to unpaid amounts. Money may be released from a superannuation plan to pay the tax.
Table of sections
Operative provisions
292 - 385 Due date for payment of excess non - concessional contributions tax
292 - 390 General interest charge
292 - 395 Refunds of amounts overpaid