Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If the Commissioner receives a payment under a release authority, it is taken for the purposes of Part IIB to have been received in respect of a current or anticipated tax debt of the individual.
(Repealed by No 81 of 2016)
(Repealed by No 81 of 2016)
Note: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxes
PART 3-20
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SUPERANNUATION
Division 135
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Releasing money from superannuation
Subdivision 135-C
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Release of superannuation money under a release authority
Operative provisions
SECTION 135-90
135-90
HOW THE COMMISSIONER APPLIES AMOUNTS RECEIVED UNDER A RELEASE AUTHORITY
If the Commissioner receives a payment under a release authority, it is taken for the purposes of Part IIB to have been received in respect of a current or anticipated tax debt of the individual.
Note:
Part IIB is about running balance accounts and the application of payments and credits.
135-90(2)
(Repealed by No 81 of 2016)
135-90(3)
(Repealed by No 81 of 2016)
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