Taxation Administration Act 1953
SCHEDULE 1
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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
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SUPERANNUATION
Division 136
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Transfer balance cap
Guide to Division 136
SECTION 136-1
WHAT THIS DIVISION IS ABOUT
If you have excess transfer balance in your transfer balance account, the Commissioner may require you and your superannuation income stream provider to reduce the total amount of your superannuation income streams that are in the retirement phase.
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