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-A - Deferral determination  

Operative provisions

SECTION 133-10   DETERMINATION OF TAX THAT IS DEFERRED TO A DEBT ACCOUNT  

133-10(1)  
The Commissioner must make a determination specifying the amount the Commissioner has ascertained as being the extent to which your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.

Note 1:

For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 .

Note 2:

For general provisions, including review, see section 133-30 .

133-10(2)  
The amount of * assessed Division 293 tax specified in the determination is deferred to a debt account for the * superannuation interest.

133-10(3)  


However, the Commissioner must not make a determination under this section in relation to a *superannuation interest if, at the time the determination is to be made, the *end benefit for the superannuation interest has become payable.

133-10(4)  
Subsection (1) does not apply if the Commissioner ascertains that no part of your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.




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