Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 133-100 WHAT THIS SUBDIVISION IS ABOUT
The deferred tax liability must be paid when a superannuation benefit becomes payable from the superannuation interest.
In some cases, the amount that must be paid is capped.
| Debt account discharge liability | |
| 133-105 | Liability to pay debt account discharge liability |
| 133-110 | When debt account discharge liability must be paid |
| 133-115 | General interest charge |
| 133-120 | Meaning of debt account discharge liability |
| 133-125 | Notice of debt account discharge liability |
| End benefit | |
| 133-130 | Meaning of end benefit |
| 133-135 | Superannuation provider may request debt account status |
| 133-140 | End benefit notice - superannuation provider |
| 133-145 | End benefit notice - material changes or omissions |
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