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-B - Perpetrator contributions release orders  

Operative provisions

SECTION 139-90   PERPETRATOR MUST NOTIFY COURT ABOUT CERTAIN THINGS  
Circumstances existing when application is made

139-90(1)    
The perpetrator must notify the Court if any of the following circumstances exist at the time the perpetrator is given notice of the application under section 139-55 :

(a)    an application mentioned in subsection 139-60(2) (other than in paragraph (f) ) has been made in relation to the perpetrator and has not been finally determined;

(b)    the perpetrator is aware that an application for a restraining order has been made in relation to the perpetrator ' s * superannuation interests and has not been finally determined;

(c)    a restraining order is in force in relation to the perpetrator ' s superannuation interests;

(d)    the perpetrator is a bankrupt in respect of a bankruptcy from which the perpetrator has not been discharged.

139-90(2)    
The notice must be given as soon as practicable after the perpetrator is given notice of the application made under section 139-55 .

Things happening after application has been made

139-90(3)    
The perpetrator must notify the Court if any of the following events occur after the perpetrator is given notice of the application under section 139-55 (but before the application is finally determined):

(a)    an application mentioned in subsection 139-60(2) (other than in paragraph (f) ) is made in relation to the perpetrator;

(b)    an application mentioned in subsection 139-60(2) (other than in paragraph (f) ) in relation to the perpetrator is finally determined;

(c)    a restraining order is made in relation to the perpetrator ' s * superannuation interests;

(d)    a restraining order made in relation to the perpetrator ' s superannuation interests ceases to be in force;

(e)    the perpetrator becomes bankrupt;

(f)    the perpetrator ' s bankruptcy is discharged.

139-90(4)    
The notice must be given as soon as practicable after the event occurs.

Offence

139-90(5)    
A person commits an offence if:

(a)    the person is subject to a requirement under subsection (1) or (3) ; and

(b)    the person fails to comply with the requirement.

Penalty: 50 penalty units.