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 139-145 NOTIFYING COMMISSIONER 139-145(1)
A * superannuation provider issued with a release authority under section 139-115 must notify the Commissioner of a payment made in accordance with this Subdivision.
139-145(2)
A * superannuation provider that: (a) has been issued with a release authority under section 139-115 ; and (b) is not required to pay an amount under section 139-135 , or is required under that section to pay an amount less than the amount stated in the release authority;
139-145(3)
If a * superannuation provider is not required to pay an amount because of subsection 139-135(3) or (4) , or is not required to pay the whole of the amount because of those subsections, a notice under subsection (2) of this section must also state: (a) the reason why the provider is not required to pay the amount or is not required to pay the whole of the amount; and (b) in the case where the provider is not required to pay the amount because of paragraph 139-135(4)(b) - the date on which the provider expects that it will have completed arrangements to give effect to the payment split.
139-145(4)
A notice under this section must: (a) be given in the * approved form within the period applying under subsection 139-135(1) or 139-140(1) for the release authority; and (b) if the provider is not required to pay the amount or is not required to pay the whole of the amount - state the reason why the provider is not required to pay the amount or is not required to pay the whole of the amount; and (c) if paragraph 139-135(4)(b) applies - state the date on which the provider expects that it will have completed arrangements to give effect to the payment split.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-145 NOTIFYING COMMISSIONER 139-145(1)
A * superannuation provider issued with a release authority under section 139-115 must notify the Commissioner of a payment made in accordance with this Subdivision.
139-145(2)
A * superannuation provider that: (a) has been issued with a release authority under section 139-115 ; and (b) is not required to pay an amount under section 139-135 , or is required under that section to pay an amount less than the amount stated in the release authority;
must notify the Commissioner that the provider is not required to comply with the release authority.
139-145(3)
If a * superannuation provider is not required to pay an amount because of subsection 139-135(3) or (4) , or is not required to pay the whole of the amount because of those subsections, a notice under subsection (2) of this section must also state: (a) the reason why the provider is not required to pay the amount or is not required to pay the whole of the amount; and (b) in the case where the provider is not required to pay the amount because of paragraph 139-135(4)(b) - the date on which the provider expects that it will have completed arrangements to give effect to the payment split.
139-145(4)
A notice under this section must: (a) be given in the * approved form within the period applying under subsection 139-135(1) or 139-140(1) for the release authority; and (b) if the provider is not required to pay the amount or is not required to pay the whole of the amount - state the reason why the provider is not required to pay the amount or is not required to pay the whole of the amount; and (c) if paragraph 139-135(4)(b) applies - state the date on which the provider expects that it will have completed arrangements to give effect to the payment split.
Note:
Subsection 286-75(1) provides for an administrative penalty for failing to comply with this section.
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