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

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Division 133 - Division 293 tax

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Subdivision 133-C - Compulsory payment

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Guide to Subdivision 133-C

SECTION 133-100 WHAT THIS SUBDIVISION IS ABOUT

The deferred tax liability must be paid when a superannuation benefit becomes payable from the superannuation interest.

In some cases, the amount that must be paid is capped.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Debt account discharge liability
133-105	Liability to pay debt account discharge liability
133-110	When debt account discharge liability must be paid
133-115	General interest charge
133-120	Meaning of *debt account discharge liability*
133-125	Notice of debt account discharge liability
End benefit
133-130	Meaning of *end benefit*
133-135	Superannuation provider may request debt account status
133-140	End benefit notice - superannuation provider
133-145	End benefit notice - material changes or omissions