Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner is to keep a debt account for * Division 293 tax for you for a * superannuation interest, if an amount of your * assessed Division 293 tax is * deferred to a debt account for the superannuation interest. Account to be debited for Division 293 tax 133-60(2)
The Commissioner must debit the debt account for the amount of * assessed Division 293 tax that is * deferred to a debt account for the * superannuation interest.
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
Operative provisions
SECTION 133-60
DEBT ACCOUNT TO BE KEPT FOR DEFERRED TAX
Accounts to be kept
133-60(1)
The Commissioner is to keep a debt account for * Division 293 tax for you for a * superannuation interest, if an amount of your * assessed Division 293 tax is * deferred to a debt account for the superannuation interest. Account to be debited for Division 293 tax 133-60(2)
The Commissioner must debit the debt account for the amount of * assessed Division 293 tax that is * deferred to a debt account for the * superannuation interest.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.