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  

Subdivision 139-A - Requesting information about perpetrator ' s superannuation  

Operative provisions

SECTION 139-10   REQUESTING PERPETRATOR SUPERANNUATION INFORMATION  

139-10(1)    
A request may be made to the Commissioner for information about the * superannuation interests of the perpetrator of a * specified child abuse offence.

139-10(2)    
The request may be made by a victim of the offence, or on behalf of the victim by:

(a)    a * legal practitioner representing the victim; or

(b)    the victim ' s * legal personal representative; or

(c)    in the case of a victim who is under 18 years of age on the date on which the request is made:


(i) the victim ' s parent; or

(ii) a person who has been granted (whether alone or jointly with another person or persons) guardianship of the victim under a law of the Commonwealth or of a State or Territory; or

(d)    a person who provides the victim with financial and counselling services for the predominant purpose of assisting the victim to resolve financial difficulties; or

(e)    the victim ' s * registered tax agent.

139-10(3)    
The request may only be made if the person making it reasonably believes that the circumstances mentioned in paragraphs 139-55(1)(a) to (e) (which are about criteria for the making of a perpetrator contributions release order) exist in relation to the offence.



 

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