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-B - 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.


TABLE OF SECTIONS
TABLE OF SECTIONS
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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