Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 134-55 WHAT THIS SUBDIVISION IS ABOUT
The Commissioner keeps Division 296 debt accounts for Division 296 tax that is deferred to a Division 296 debt account for a superannuation interest.
You can make voluntary payments of the Division 296 debt account.
| Operative provisions | |
| 134-60 | Division 296 debt account to be kept for deferred Division 296 tax |
| 134-65 | Interest on Division 296 debt account balance |
| 134-70 | Voluntary payments |
| 134-75 | Commissioner must notify superannuation provider of Division 296 debt account |
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