Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
Pt 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:
PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION
Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.
No retrospective administrative penalty
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [ 28 June 2013]. Modification for certain notice provisions
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted, does not require the Commissioner to give a notice before 1 July 2014.
Div 135 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.
Subdiv 135-B inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.
You may give the release authority to a * superannuation provider that holds a * superannuation interest for you within 120 days after the date of the release authority. 135-40(2)
You may request the * superannuation provider, in writing, to pay a specified amount in relation to the release authority.
For the amount that the provider pays under a release authority, see section 135-85 .
If excess amounts are paid in relation to a release authority:
However, a release authority issued under item 3 of the table in subsection 135-10(1) (for debt account discharge liability) may only be given to the * superannuation provider that holds the * superannuation interest to which the debt account relates.
S 135-40 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.
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