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 135-90  

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(Repealed by No 81 of 2016)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(Repealed by No 81 of 2016)



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