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  

Division 139 - Access to perpetrators ' superannuation for victims of child abuse  

Subdivision 139-B - Perpetrator contributions release orders  

Operative provisions

SECTION 139-60   COURT MAY MAKE PERPETRATOR CONTRIBUTIONS RELEASE ORDER  

139-60(1)    
On application under subsection 139-55(1) , the Federal Circuit and Family Court of Australia (Division 2) may order that the Commissioner is authorised to exercise the power under subsection 139-115(1) in relation to any * superannuation interest of the perpetrator up to a specified amount if:

(a)    the Court is satisfied that the circumstances mentioned in paragraphs 139-55(1)(a) to (e) exist; and

(b)    the Court has not been made aware by a party to the proceeding that there are any applications mentioned in subsection (2) in relation to the perpetrator that have been made and not finally determined; and

(c)    the Court has not been made aware by a party to the proceeding that the perpetrator is a bankrupt under the Bankruptcy Act 1966 in respect of a bankruptcy from which the perpetrator has not been discharged; and

(d)    the Court has not been made aware by a party to the proceeding that a restraining order (within the meaning of the Bankruptcy Act 1966 ) in relation to the perpetrator ' s superannuation interests is in force.

Note:

The perpetrator must give the Court notice about the status of applications mentioned in paragraphs (2)(a) to (e) , bankruptcy, and restraining orders mentioned in paragraph (1)(d) : see section 139-90 .

139-60(2)    
For the purposes of paragraph (1)(b) , the applications are:

(a)    an application for an order under the Bankruptcy Act 1966 that relates to:

(i) the bankruptcy of the perpetrator; or

(ii) the perpetrator ' s capacity as a debtor subject to a personal insolvency agreement; or

(iii) a debt agreement to which the perpetrator is a party (as a debtor); or

(b)    an application for an order under section 79 , 90SM , 90YX or 90YY of the Family Law Act 1975 in relation to the perpetrator; or

(c)    an application for an order under section 205ZG of the Family Court Act 1997 (WA) in relation to the perpetrator; or

(d)    an application for a forfeiture order mentioned in subregulation 5.08(1A) of the Superannuation Industry (Supervision) Regulations 1994 in relation to the perpetrator ' s * superannuation interests; or

(e)    an application for a superannuation order under Part 2 of the Crimes (Superannuation Benefits) Act 1989 or Division 2 of Part VA of the Australian Federal Police Act 1979 in relation to the perpetrator; or

(f)    an application for a restraining order (within the meaning of the Bankruptcy Act 1966 ) in relation to the perpetrator ' s superannuation interests.

139-60(3)    
The amount specified in the order must not exceed the lesser of the following amounts:

(a)    the sum of contributions disclosed by the Commissioner under subsection 139-25(1) ;

(b)    the outstanding amount of compensation the perpetrator is required to pay the victim under the order mentioned in paragraph 139-55(1)(b) .