Taxation Administration Act 1953

The Commissioner must make a determination specifying the amount the Commissioner has ascertained as being the extent to which your *assessed Division 293 tax for an income year is *defined benefit tax attributable to a *superannuation interest.

For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901.

For general provisions, including review, see section 133‑30.

The amount of *assessed Division 293 tax specified in the determination is deferred to a debt account for the *superannuation interest.

However, the Commissioner must not make a determination under this section in relation to a *superannuation interest if, at the time the determination is to be made, the *end benefit for the superannuation interest has become payable.

For the meaning of end benefit, see section 133‑130.

Subsection (1) does not apply if the Commissioner ascertains that no part of your *assessed Division 293 tax for an income year is *defined benefit tax attributable to a *superannuation interest.