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 133 - Division 293 tax  

Subdivision 133-A - Deferral determination  

Guide to Subdivision 133-A

SECTION 133-5   WHAT THIS SUBDIVISION IS ABOUT  


The Commissioner determines the amount of your tax that is deferred to a debt account by working out the extent to which your assessed tax is attributable to defined benefit interests.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
133-10 Determination of tax that is deferred to a debt account
133-15 Defined benefit tax
133-20 How to attribute the defined benefit tax to defined benefit interests
133-25 Determination reducing tax deferred to a debt account
133-30 General provisions applying to determinations under this Subdivision


 

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