Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.230

Commissioner must make an excess non-concessional contributions tax assessment

             (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.



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