Division 97
CurrentExcess contributions determinations
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-35Excess superannuation contributions
Division 97 Excess contributions determinations
Table of Subdivisions
97‑A Excess concessional contributions determinations
97‑B Excess non‑concessional contributions determinations
This Act’s bill:Second reading speech
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