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
Guide to Subdivision 133-A
SECTION 133-5
WHAT THIS SUBDIVISION IS ABOUT
The Commissioner determines the amount of your tax that is deferred to a debt account by working out the extent to which your assessed tax is attributable to defined benefit interests.
Operative provisions | |
133-10 | Determination of tax that is deferred to a debt account |
133-15 | Defined benefit tax |
133-20 | How to attribute the defined benefit tax to defined benefit interests |
133-25 | Determination reducing tax deferred to a debt account |
133-30 | General provisions applying to determinations under this Subdivision |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.