Taxation Administration Act 1953
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
A *superannuation income stream provider issued with a commutation authority under this Subdivision must notify you if the superannuation income stream provider:
(a) pays a *superannuation lump sum in accordance with the commutation authority; or
(b) chooses under subsection 136-80(2) not to comply with the commutation authority. 136-90(2)
A notice under this section must be in the *approved form and must be given within 60 days after the commutation authority is issued.
Section 286-75 provides an administrative penalty for breach of this subsection.
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