Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 292.380

Excess 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