(8) To avoid doubt: (a) subject to subsection 14ZVB(3) of the Taxation you may also object, on the ground Administration Act 1953, that you are dissatisfied with such a determination or decision, relating to all or part of your *concessional contributions for a year: *financial section 175A of the Income Tax Assessment Act against an assessment made in relation to you for 1936 the corresponding income year; or (ii) under section 9710 in Schedule 1 to the Taxation against an concessional Administration Act 1953 *excess contributions determination made in relation to you for the financial year; and (b) for the purposes of paragraph (e) of Schedule 1 to the the Administrative Decisions (Judicial Review) Act 1977, making of a determination under 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.
(8) To avoid doubt: (a) subject to subsection 14ZVB(3) of the Taxation Administration Act 1953, you may also object, on the ground that you are dissatisfied with such a determination or decision, relating to all or part of your *concessional contributions for a *financial year: 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 9710 in Schedule 1 to the Taxation Administration Act 1953 against an *excess 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 determination under 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.
Income_Tax_Assessment_Act_1997_Super_Extract-1.docx