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 133-20
HOW TO ATTRIBUTE THE DEFINED BENEFIT TAX TO DEFINED BENEFIT INTERESTS
133-20(1)
If you have one * defined benefit interest in a * financial year, your * defined benefit tax for the corresponding income year is attributable to that interest. 133-20(2)
If you have more than one * defined benefit interest in a * financial year, your * defined benefit tax for the corresponding income year is attributable to each such interest in proportion to the * defined benefit contributions for the interest for the financial year.
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesIf you have one * defined benefit interest in a * financial year, your * defined benefit tax for the corresponding income year is attributable to that interest. 133-20(2)
If you have more than one * defined benefit interest in a * financial year, your * defined benefit tax for the corresponding income year is attributable to each such interest in proportion to the * defined benefit contributions for the interest for the financial year.
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