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 133 - Division 293 tax  

Subdivision 133-A - 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.




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