(a) a person (or a * superannuation provider covered under subsection (2)) does not make a full and true disclosure to the Commissioner of the information necessary for an * excess non-concessional contributions tax assessment for the person for a * financial year; and
(b) in making the assessment, the Commissioner makes an under-assessment; and
(c) the Commissioner is of the opinion that the under-assessment is due to fraud or evasion;
the Commissioner may amend the assessment at any time.
(2) A * superannuation provider is covered under this subsection if any of the following conditions are satisfied:
(a) contributions have been made to a * superannuation plan of the provider on behalf of the person in the * financial year;
(b) an amount is included in the person's * concessional contributions for the financial year under subsection 291-25(3) because the superannuation provider allocated it to the person;
(c) * notional taxed contributions are included in the person's concessional contributions for the financial year under section 291-165 because of the person's * defined benefit interest in a superannuation plan of the provider.