Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 24/41)
Character Range: 4294188–4297786

tax offset
291‑20 Your excess concessional contributions for a financial year
291‑25 Your concessional contributions for a financial year
Subdivision 291‑C—Modifications for defined benefit interests
Guide to Subdivision 291‑C
291‑155 What this Subdivision is about
              Operative provisions
291‑160 Application
291‑165 Concessional contributions—special rules for defined benefit interests
291‑170 Notional taxed contributions
291‑175 Defined benefit interest
Subdivision 291‑CA—Contributions that do not result in excess contributions
Guide to Subdivision 291‑CA
291‑365 What this Subdivision is about
Operative provisions
291‑370 Contributions that do not result in excess contributions
Subdivision 291‑D—Other provisions
Guide to Subdivision 291‑D
291‑460 What this Subdivision is about
Operative provisions
291‑465 Commissioner's discretion to disregard contributions etc. in relation to a financial year
Division 292—Excess non‑concessional contributions
Guide to Division 292
292‑1 What this Division is about
Subdivision 292‑A—Object of this Division
292‑5 Object of this Division
Subdivision 292‑B—Assessable income and tax offset
292‑15 What this Subdivision is about
292‑20 Amount in assessable income, and tax offset, relating to your non‑concessional contributions
292‑25 Amount included in assessable income
292‑30 Amount of the tax offset
Subdivision 292‑C—Excess non‑concessional contributions tax
292‑75 What this Subdivision is about
Operative provisions
292‑80 Liability for excess non‑concessional contributions tax
292‑85 Your excess non‑concessional contributions for a financial year
292‑90 Your non‑concessional contributions for a financial year
292‑95 Contributions arising from structured settlements or orders for personal injuries
292‑100 Contribution relating to some CGT small business concessions
292‑102 Downsizer contributions
292‑103 COVID‑19 re‑contributions
292‑105 CGT cap amount
Subdivision 292‑E—Excess non‑concessional contributions tax assessments
Guide to Subdivision 292‑E
292‑225 What this Subdivision is about
Operative provisions
292‑230 Commissioner must make an excess non‑concessional contributions tax assessment
292‑240 Validity of assessment
292‑245 Objections
Subdivision 292‑F—Amending excess non‑concessional contributions tax assessments
Guide to Subdivision 292‑F
292‑300 What this Subdivision is about
Operative provisions
292‑305 Amendments within 4 years of the original assessment
292‑310 Amended assessments are treated as excess non‑concessional contributions tax assessments
292‑315 Later amendments—on request
292‑320 Later amendments—fraud or evasion
292‑325 Further amendment of an amended particular
292‑330 Amendment on review etc.
Subdivision 292‑G—Collection and recovery
Guide to Subdivision 292‑G
292‑380 What this Subdivision is about
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
Subdivision 292‑H—Other provisions
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
Division 293—Sustaining the superannuation contribution concession
Guide to Division 293
293‑1 What this Division is about
Subdivision 293‑A—Object of this Division
Operative provisions
293‑5 Object of this Division
Subdivision 293‑B—Sustaining the superannuation contribution concession
Guide to Subdivision 293‑B
293‑10 What this Subdivision is about
Liability for tax
293‑15 Liability for tax
293‑20 Your taxable