Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 134-100 WHAT THIS SUBDIVISION IS ABOUT
The deferred Division 296 tax liability must be paid when a superannuation benefit becomes payable from the superannuation interest.
| Division 296 debt account discharge liability | |
| 134-105 | Liability to pay Division 296 debt account discharge liability |
| 134-110 | When Division 296 debt account discharge liability must be paid |
| 134-115 | General interest charge |
| 134-120 | Meaning of Division 296 debt account discharge liability |
| 134-125 | Notice of Division 296 debt account discharge liability |
| Division 296 end benefit | |
| 134-130 | Meaning of Division 296 end benefit |
| 134-135 | Superannuation provider may request Division 296 debt account status |
| 134-140 | Division 296 end benefit notice - superannuation provider |
| 134-145 | Division 296 end benefit notice - material changes or omissions |
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