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 133 - Division 293 tax  

Subdivision 133-C - Compulsory payment  

Guide to Subdivision 133-C

SECTION 133-100   WHAT THIS SUBDIVISION IS ABOUT  


The deferred tax liability must be paid when a superannuation benefit becomes payable from the superannuation interest.

In some cases, the amount that must be paid is capped.


TABLE OF SECTIONS
TABLE OF SECTIONS
Debt account discharge liability
133-105 Liability to pay debt account discharge liability
133-110 When debt account discharge liability must be paid
133-115 General interest charge
133-120 Meaning of debt account discharge liability
133-125 Notice of debt account discharge liability
End benefit
133-130 Meaning of end benefit
133-135 Superannuation provider may request debt account status
133-140 End benefit notice - superannuation provider
133-145 End benefit notice - material changes or omissions


 

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