Taxation Administration Act 1953
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Chapter 3 - Collection, recovery and administration of other taxesSECTION 133-60 DEBT ACCOUNT TO BE KEPT FOR DEFERRED TAX
Accounts to be kept
133-60(1)
The Commissioner is to keep a debt account for * Division 293 tax for you for a * superannuation interest, if an amount of your * assessed Division 293 tax is * deferred to a debt account for the superannuation interest.
Account to be debited for Division 293 tax
133-60(2)
The Commissioner must debit the debt account for the amount of * assessed Division 293 tax that is * deferred to a debt account for the * superannuation interest.
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