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 135 - Releasing money from superannuation  

Subdivision 135-C - Release of superannuation money under a release authority  

Operative provisions

SECTION 135-100   135-100   INCOME TAX TREATMENT OF AMOUNTS RELEASED - PROPORTIONING RULE DOES NOT APPLY  


Section 307-125 of the Income Tax Assessment Act 1997 (the proportioning rule) does not apply to a payment made as required or permitted under this Division.
Note:

Further provisions about the income tax treatment of amounts released are in sections 303-20 and 304-20 of that Act.




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