Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 135-70 WHAT THIS SUBDIVISION IS ABOUT
This Subdivision sets out a general requirement for a superannuation provider to comply with a release authority.
The Subdivision also includes provisions about how much must be paid, who it must be paid to, which interest it is to be paid from, and how the payments are treated by the Commissioner.
| Operative provisions | |
| 135-75 | Requirement for superannuation provider to release money |
| 135-80 | Compensation for acquisition of property |
| 135-85 | Release amount |
| 135-90 | How the Commissioner applies amounts received under a release authority |
| 135-95 | Defined benefit interests - releasing amounts to pay debt account discharge liability |
| 135-100 | Income tax treatment of amounts released - proportioning rule does not apply |
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