Taxation Administration Act 1953


Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  


Division 135 - Releasing money from superannuation  

Subdivision 135-A - When the Commissioner must issue a release authority  

Operative provisions



If the condition mentioned in column 1 of an item in the following table is satisfied:

(a) the Commissioner must issue you with a release authority under that item; and

(b) you have a release entitlement :

(i) equal to the amount mentioned in column 2 of that item; and

(ii) arising at the time mentioned in column 3 of that item.

Release entitlement
Item Column 1
Column 2
Amount of the release entitlement:
Column 3
Time at which the release entitlement arises:
1 - 2 (Repealed by No 81 of 2016)
3 You become liable to pay your * debt account discharge liability for a * superannuation interest The amount of your debt account discharge liability On the giving of the notice under section 133-125


A release authority issued under item 3 of the table can only be given to the superannuation provider that holds the superannuation interest to which the debt account relates: see subsection 135-40(3) .

Requirements for release authority

A release authority must:

(a) state the amount of the * release entitlement in respect of which it is given; and

(b) be dated; and

(c) contain any other information that the Commissioner considers relevant. Commissioner may issue a further release authority

The Commissioner may at any time issue you with a further release authority in respect of a * release entitlement if:

(a) the Commissioner is satisfied that it is reasonable in the circumstances to do so; and

(b) the Commissioner has issued you with an earlier release authority in respect of that release entitlement.

Despite paragraph (2)(a), the further release authority must state the amount the Commissioner considers reasonable in the circumstances, but not exceeding the amount of the release entitlement.


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

Release authority not to be issued to trustee of deceased estate

To avoid doubt, this section does not require or permit the Commissioner to issue a release authority to the trustee of a deceased estate.


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