Taxation Administration Act 1953

The deferred tax liability must be paid when a superannuation benefit becomes payable from the superannuation interest.

In some cases, the amount that must be paid is capped.

Table of sections

Debt account discharge liability

133‑105 Liability to pay debt account discharge liability

133‑110 When debt account discharge liability must be paid

133‑115 General interest charge

133‑120 Meaning of debt account discharge liability

133‑125 Notice of debt account discharge liability

End benefit

133‑130 Meaning of end benefit

133‑135 Superannuation provider may request debt account status

133‑140 End benefit notice—superannuation provider

133‑145 End benefit notice—material changes or omissions

Debt account discharge liability