Document ID: chunk:federal_register_of_legislation:C2013A00118:clause:1_55
Version: federal_register_of_legislation:C2013A00118
Segment Type: clause
Provision Reference: sch 1 cl 55
Character Range: 55800–56480

55  Section 292‑310
Repeal the section, substitute:

292‑310  Amended assessments are treated as excess non‑concessional contributions tax assessments
 (1) Once an amended *excess non‑concessional contributions tax assessment for a person for a *financial year is made, it is taken to be an excess non‑concessional contributions tax assessment for the person for the year.
 (2) If the Commissioner amends a person's *excess non‑concessional contributions tax assessment, the Commissioner must give the person notice in writing of the amendment as soon as practicable after making the amendment.
 (3) The notice may be included in a notice of any other assessment under this Act.