Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p63
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 63/80)
Character Range: 4501812–4504429

property);
subsections (3) and (4) apply to the claim, but only to the extent that it relates to the compensation or damages referred to in paragraph (a), and only to amounts that, in the settlement agreement, or in the order, are identified as being solely in payment of that compensation or those damages.
 (6) If:
 (a) you requested the Commissioner to allow a longer period under paragraph (1)(b); and
 (b) you are dissatisfied with:
 (i) a decision under that paragraph allowing a longer period; or
 (ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (7) 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 decision, relating to all or part of your 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 decision under paragraph (1)(b) of 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.

292‑100  Contribution relating to some CGT small business concessions
 (1) A contribution is covered under this section if:
 (a) the contribution is made by you to a *complying superannuation plan in respect of you in a *financial year; and
 (b) the requirement in subsection (2), (4), (7) or (8) is met; and
 (c) you choose, in accordance with subsection (9), to apply this section to an amount that is all or part of the contribution.
 (2) The requirement in this subsection is met if:
 (a) the contribution is equal to all or part of the *capital proceeds from a *CGT event for which you can disregard any *capital gain under section 152‑105 (or would be able to do so, assuming that a capital gain arose from the event); and
 (b) the contribution is made on or before the later of the following days:
 (i) the day you are required to lodge your *income tax return for the income year in which the CGT event happened;
 (ii) 30 days after the day you receive the capital proceeds.
 (3) For the purposes of paragraph (2)(a), ignore the