Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 292.395

Refunds of amounts overpaid

                   Section 172 of the Income Tax Assessment Act 1936 applies for the purposes of this Part as if references in that section to tax included references to * excess non-concessional contributions tax.

Table of sections

292-465    Commissioner's discretion to disregard contributions etc. in relation to a financial year

292-467    Direction that the value of superannuation interests is nil



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