s 295-190
In forceDeductions for personal contributions
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 295Taxation of superannuation entities
Subdivision 295-CNotices relating to contributions
295-190 Deductions for personal contributions
(1)
A notice given under subsection 82AAT(1A) or (1CB) of the Income Tax Assessment Act 1936 in relation to the 2006‑07 income year or an earlier year has effect, after 1 July 2007, as if it were a notice under section 290‑170 of the Income Tax Assessment Act 1997.
(2)
A notice given under subsection 82AAT(1C) or (1CD) of the Income Tax Assessment Act 1936 in relation to the 2006‑07 income year or an earlier year has effect, after 1 July 2007, as if it were a notice under section 290‑180 of the Income Tax Assessment Act 1997.
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