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-A - Deferral determination  

Operative provisions

SECTION 133-25   DETERMINATION REDUCING TAX DEFERRED TO A DEBT ACCOUNT  

133-25(1)  
If an amount of * assessed Division 293 tax that is * deferred to a debt account for a * superannuation interest is reduced as a result of an amended assessment, the Commissioner must make a determination under this section in respect of the reduced amount.

133-25(2)  
The amount so determined is a deferral reversal for the * superannuation interest.

Note:

For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 .


 

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