Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-20
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SUPERANNUATION
Division 139
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Access to perpetrators
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superannuation for victims of child abuse
Subdivision 139-C
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Releasing money following perpetrator contributions release orders
Operative provisions
SECTION 139-150 NOTIFYING PERPETRATOR AND VICTIM 139-150(1)
The Commissioner must notify the perpetrator and the victim in respect of whom an order under section 139-60 has been made as soon as practicable after: (a) the total amount paid to the Commissioner under release authorities issued under subsection 139-115(1) reaches the amount specified in the order; or (b) the Commissioner is satisfied, under subparagraph 139-120(b)(iii) , that issuing further release authorities will not increase the total amount released.
139-150(2)
A notice given to the perpetrator under subsection (1) must: (a) be in writing; and (b) identify the * superannuation providers to whom any release authorities were issued; and (c) state the total amount that was paid under the release authorities; and (d) state that the Commissioner will not issue further release authorities in respect of the order.
139-150(3)
A notice given to the victim under subsection (1) must: (a) be in writing; and (b) state the total amount that was paid under the release authorities; and (c) state that the Commissioner will not issue further release authorities in respect of the order.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-150 NOTIFYING PERPETRATOR AND VICTIM 139-150(1)
The Commissioner must notify the perpetrator and the victim in respect of whom an order under section 139-60 has been made as soon as practicable after: (a) the total amount paid to the Commissioner under release authorities issued under subsection 139-115(1) reaches the amount specified in the order; or (b) the Commissioner is satisfied, under subparagraph 139-120(b)(iii) , that issuing further release authorities will not increase the total amount released.
139-150(2)
A notice given to the perpetrator under subsection (1) must: (a) be in writing; and (b) identify the * superannuation providers to whom any release authorities were issued; and (c) state the total amount that was paid under the release authorities; and (d) state that the Commissioner will not issue further release authorities in respect of the order.
139-150(3)
A notice given to the victim under subsection (1) must: (a) be in writing; and (b) state the total amount that was paid under the release authorities; and (c) state that the Commissioner will not issue further release authorities in respect of the order.
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