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
'
superannuation for victims of child abuse
Subdivision 139-C
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Releasing money following perpetrator contributions release orders
Operative provisions
SECTION 139-160 PAYMENT TO VICTIM 139-160(1)
If a * superannuation provider pays an amount in relation to a release authority issued under section 139-115 , the Commissioner must, on behalf of the Commonwealth, pay an amount equal to the released amount to the credit of the account nominated by the victim under paragraph 139-95(b) .
139-160(2)
The perpetrator ' s liability to pay the victim compensation under an order mentioned in paragraph 139-55(1)(b) is reduced by the amount paid under subsection (1) of this section.
139-160(3)
The perpetrator is not entitled to be paid any amount in connection with the released amount.
139-160(4)
If: (a) an amount mentioned in subsection (1) is to be paid to the credit of the account nominated by the applicant under section 139-95(b) ; and (b) a court order in the nature of a garnishee order comes into force in relation to the account;
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-160 PAYMENT TO VICTIM 139-160(1)
If a * superannuation provider pays an amount in relation to a release authority issued under section 139-115 , the Commissioner must, on behalf of the Commonwealth, pay an amount equal to the released amount to the credit of the account nominated by the victim under paragraph 139-95(b) .
139-160(2)
The perpetrator ' s liability to pay the victim compensation under an order mentioned in paragraph 139-55(1)(b) is reduced by the amount paid under subsection (1) of this section.
Note:
For the purposes of this Division, the Commissioner may make entries in non RBA accounts to reflect that an amount released from the perpetrator ' s superannuation interests is effectively transferred to the account nominated by the victim.
139-160(3)
The perpetrator is not entitled to be paid any amount in connection with the released amount.
139-160(4)
If: (a) an amount mentioned in subsection (1) is to be paid to the credit of the account nominated by the applicant under section 139-95(b) ; and (b) a court order in the nature of a garnishee order comes into force in relation to the account;
the court order mentioned in paragraph (b) does not apply to the amount before it is paid into the account.
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