Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-110 WHAT THIS SUBDIVISION IS ABOUT
Following the making of an order under Subdivision 139-B , the Commissioner may require superannuation providers to release amounts from the superannuation interests of the perpetrator of the specified child abuse offence.
The Commissioner pays released amounts directly to the victim.
There are some circumstances when providers may not be required to release the amounts.
| Operative provisions | |
| 139-115 | Issuing release authorities |
| 139-120 | Amount to be stated in a release authority |
| 139-125 | Contents of a release authority |
| 139-130 | Varying or revoking a release authority |
| 139-135 | Obligations of superannuation providers |
| 139-140 | Voluntary compliance with a release authority relating to defined benefit interests |
| 139-145 | Notifying Commissioner |
| 139-150 | Notifying perpetrator and victim |
| 139-155 | Compensation for acquisition of property |
| 139-160 | Payment to victim |
| 139-165 | Recovery of amounts paid in excess of unpaid compensation |
| 139-170 | Income tax treatment of amounts released - proportioning rule does not apply |
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