Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
PART 3-20 - SUPERANNUATION
Division 133 - Division 293 tax
Subdivision 133-B - Debt account
Guide to Subdivision 133-B SECTION 133-55 WHAT THIS SUBDIVISION IS ABOUT
The Commissioner keeps debt accounts for tax that is deferred to a debt account for a superannuation interest.
You can make voluntary payments of the debt account.
|133-60||Debt account to be kept for deferred tax|
|133-65||Interest on debt account balance|
|133-75||Commissioner must notify superannuation provider of debt account|