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-B
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Perpetrator contributions release orders
Operative provisions
SECTION 139-85 GROUNDS ON WHICH PERPETRATOR MAY OPPOSE MAKING OF ORDER 139-85(1)
The perpetrator cannot oppose the making of an order under section 139-60 on any grounds other than the following: (a) one or more of the circumstances mentioned in paragraphs 139-55(1)(a) to (e) do not exist; (b) that the sum of contributions disclosed by the Commissioner under subsection 139-25(1) was incorrect; (c) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect and that because the date is incorrect, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect; (d) any of the other matters stated in the application for the order are incorrect; (e) any other matter to which the Court grants the perpetrator leave to object.
139-85(2)
In opposing the making of an order on the ground mentioned in paragraph (1)(b) , the perpetrator has the burden of proving that the amount of contributions disclosed was incorrect.
139-85(3)
In opposing the making of an order on the ground mentioned in paragraph (1)(c) , the perpetrator has the burden of proving: (a) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect; and (b) that, because of the incorrect date, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-85 GROUNDS ON WHICH PERPETRATOR MAY OPPOSE MAKING OF ORDER 139-85(1)
The perpetrator cannot oppose the making of an order under section 139-60 on any grounds other than the following: (a) one or more of the circumstances mentioned in paragraphs 139-55(1)(a) to (e) do not exist; (b) that the sum of contributions disclosed by the Commissioner under subsection 139-25(1) was incorrect; (c) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect and that because the date is incorrect, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect; (d) any of the other matters stated in the application for the order are incorrect; (e) any other matter to which the Court grants the perpetrator leave to object.
139-85(2)
In opposing the making of an order on the ground mentioned in paragraph (1)(b) , the perpetrator has the burden of proving that the amount of contributions disclosed was incorrect.
139-85(3)
In opposing the making of an order on the ground mentioned in paragraph (1)(c) , the perpetrator has the burden of proving: (a) that the date on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred is incorrect; and (b) that, because of the incorrect date, the sum of contributions disclosed by the Commissioner under subsection 139-25(1) is incorrect.
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