Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 139-115 ISSUING RELEASE AUTHORITIES 139-115(1)
If an order under section 139-60 in respect of a * specified child abuse offence is given to the Commissioner, the Commissioner must issue one or more release authorities to one or more * superannuation providers that hold * superannuation interests for the perpetrator of the offence.
Note:
The purpose of the release authority is to allow the Commissioner to pay the victim an amount that meets a debt the perpetrator owes the victim under an order mentioned in paragraph 139-55(1)(b) .
139-115(2)
The Commissioner must not issue a release authority under subsection (1) to either of the following: (a) an * RSA provider that is not a * constitutional corporation; (b) a trustee of a * superannuation fund that is not a regulated superannuation fund.
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