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Legal database

Draft Taxation Determination

TD 93/D118

Income tax: should you apply to the Taxation Office for early release of superannuation benefits?

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FOI status:

draft only - for comment

Preamble

Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. No, the Taxation Office does not have the authority to deal with this question.

2. Section 9 of the Occupational Superannuation Standards Act 1987 gives this authority to the Insurance and Superannuation Commission (ISC).

3. Please contact the ISC Hotline on 008 811 117, or you can write to P.O. Box 254 BELCONNEN ACT 2616.

Commissioner of Taxation
13 May 1993

References


BO BRI 0003

ISSN 1038-8982

Related Rulings/Determinations:

TD 93/D118W

Subject References:
early release of superannuation benefits

Legislative References:
Occupational Superannuation Standards Act 1987


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