Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p73
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 73/80)
Character Range: 4527417–4530208

particular:
 (a) if the relevant contribution is made in respect of you by another person—the terms of any agreement or arrangement between you and that person as to the amount and timing of the contribution; and
 (b) the extent to which you had control over the making of the contribution.
 (7) The Commissioner must give you a copy of a determination made under subsection (1).

Review
 (9) If you are dissatisfied with:
 (a) a determination made under this section in relation to you; or
 (b) a decision the Commissioner makes not to make such a determination;
you may object against the determination, or the decision, as the case requires, in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (10) To avoid doubt:
 (a) subject to subsection 14ZVC(3) of the Taxation Administration Act 1953, you may also object, on the ground that you are dissatisfied with such a determination or decision, relating to all or part of your *non‑concessional contributions for a *financial year:
 (i) under section 175A of the Income Tax Assessment Act 1936 against an assessment made in relation to you for the corresponding income year; or
 (ii) under section 97‑35 in Schedule 1 to the Taxation Administration Act 1953 against an *excess non‑concessional contributions determination made in relation to you for the financial year; and
 (b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a determination under this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.

292‑467  Direction that the value of superannuation interests is nil
 (1) The Commissioner must, by writing, direct that this section applies to you for a *financial year if:
 (a) you receive one or more *excess non‑concessional contributions determinations for the financial year; and
 (c) the sum of any amounts paid in response to release authorities issued in relation to those determinations is less than the excess amount stated in the most recent of those determinations; and
 (d) the Commissioner is satisfied that the *value of all of your remaining *superannuation interests is nil.
Note 1: The direction means you have no excess non‑concessional contributions for the financial year (see paragraph 292‑85(1)(c)), even though not all of the excess amount has been released in response to release authorities issued under Division 131, or former Division 96, in Schedule 1 to the Taxation Administration Act 1953.
Note 2: The direction does not prevent an amount from being included in your assessable income (see Subdivision 292‑B).
Note 3: Any excess non‑concessional contributions determination you receive after the first one for a financial