Taxation Administration Act 1953
SCHEDULE 1
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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
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SUPERANNUATION
Division 133
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Division 293 tax
Subdivision 133-B
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Debt account
Guide to Subdivision 133-B
SECTION 133-55
WHAT THIS SUBDIVISION IS ABOUT
The Commissioner keeps debt accounts for tax that is deferred to a debt account for a superannuation interest.
You can make voluntary payments of the debt account.
Operative provisions | |
133-60 | Debt account to be kept for deferred tax |
133-65 | Interest on debt account balance |
133-70 | Voluntary payments |
133-75 | Commissioner must notify superannuation provider of debt account |
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