Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-20 - SUPERANNUATION  

Division 139 - Access to perpetrators ' superannuation for victims of child abuse  

Guide to Division 139  

SECTION 139-1   WHAT THIS DIVISION IS ABOUT  

A victim of a specified child abuse offence may access the superannuation of the perpetrator in certain circumstances.

The victim may request the Commissioner to provide certain information about the superannuation interests of the perpetrator.

If the information is provided, the victim may apply to the Federal Circuit and Family Court of Australia (Division 2) for an order authorising the Commissioner to require the release of amounts from those superannuation interests.

Following the making of an order, the Commissioner may require providers to release amounts from the superannuation interests. The Commissioner pays these amounts directly to the victim.

There are some circumstances when providers may not be required to release the amounts.


 

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