Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 3-20
-
SUPERANNUATION
Division 134
-
Division 296 tax
Subdivision 134-C
-
Compulsory payment
Division 296 end benefit
SECTION 134-135 SUPERANNUATION PROVIDER MAY REQUEST DIVISION 296 DEBT ACCOUNT STATUS 134-135(1)
If: (a) a * superannuation provider has been given a notice under section 134-75 saying that the Commissioner has started to keep a * Division 296 debt account for a * superannuation interest; and (b) the superannuation provider receives a request to pay the * Division 296 end benefit from the superannuation interest or the Division 296 end benefit becomes payable from the superannuation interest;
134-135(2)
If the Commissioner receives a request, the Commissioner must advise the * superannuation provider as soon as practicable whether or not the * Division 296 debt account is in debit.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 134-135 SUPERANNUATION PROVIDER MAY REQUEST DIVISION 296 DEBT ACCOUNT STATUS 134-135(1)
If: (a) a * superannuation provider has been given a notice under section 134-75 saying that the Commissioner has started to keep a * Division 296 debt account for a * superannuation interest; and (b) the superannuation provider receives a request to pay the * Division 296 end benefit from the superannuation interest or the Division 296 end benefit becomes payable from the superannuation interest;
the superannuation provider may, in the * approved form, request the Commissioner to advise as to the status of the Division 296 debt account.
134-135(2)
If the Commissioner receives a request, the Commissioner must advise the * superannuation provider as soon as practicable whether or not the * Division 296 debt account is in debit.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.