Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesSECTION 136-85 NOTIFYING THE COMMISSIONER 136-85(1)
A *superannuation income stream provider issued with a commutation authority under this Subdivision must notify the Commissioner of the amount of a *superannuation lump sum paid in accordance with the commutation authority.
136-85(2)
If a *superannuation income stream provider chooses under subsection 136-80(2) or (3) not to comply with the commutation authority, the provider must notify the Commissioner of that choice.
136-85(3)
A notice under this section must be in the *approved form and must be given within 60 days after the commutation authority is issued.
Note:
Section 286-75 provides an administrative penalty for breach of this subsection.
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