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 133
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Division 293 tax
Subdivision 133-A
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Deferral determination
Operative provisions
SECTION 133-10
DETERMINATION OF TAX THAT IS
DEFERRED TO A DEBT ACCOUNT
133-10(1)
The Commissioner must make a determination specifying the amount the Commissioner has ascertained as being the extent to which your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.
The amount of * assessed Division 293 tax specified in the determination is deferred to a debt account for the * superannuation interest. 133-10(3)
However, the Commissioner must not make a determination under this section in relation to a *superannuation interest if, at the time the determination is to be made, the *end benefit for the superannuation interest has become payable.
133-10(4)
Subsection (1) does not apply if the Commissioner ascertains that no part of your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesThe Commissioner must make a determination specifying the amount the Commissioner has ascertained as being the extent to which your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.
Note 1:
For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 .
Note 2:
For general provisions, including review, see section 133-30 .
133-10(2)The amount of * assessed Division 293 tax specified in the determination is deferred to a debt account for the * superannuation interest. 133-10(3)
However, the Commissioner must not make a determination under this section in relation to a *superannuation interest if, at the time the determination is to be made, the *end benefit for the superannuation interest has become payable.
Subsection (1) does not apply if the Commissioner ascertains that no part of your * assessed Division 293 tax for an income year is * defined benefit tax attributable to a * superannuation interest.
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