Taxation Administration Act 1953

If the *end benefit becomes payable from a *superannuation interest for which the Commissioner keeps a debt account, the *superannuation provider in relation to the interest must give the Commissioner a notice stating:

unless subsection (1A) applies—the amount of the end benefit cap mentioned in subsection 133‑120(2) for the superannuation interest; and

the expected date of payment of the benefit.

If a person is dissatisfied with a notice given to the Commissioner under this subsection, the person may make a complaint under the AFCA scheme (within the meaning of the Corporations Act 2001).

The notice does not need to state the amount of the end benefit cap if:

the *superannuation provider has already given the Commissioner notice of the end benefit cap under subsection 133‑120(2); or

before the end of the period mentioned in subsection (2), the Commissioner has advised the superannuation provider under subsection 133‑135(2) that the debt account is not in debit.

The notice must be given within 14 days after the earlier of:

the *superannuation provider receiving a request (if any) to pay the *superannuation benefit; and

the superannuation benefit becoming payable.

However, this section does not apply if the *superannuation provider has not been given a notice under section 133‑75 saying that the Commissioner has started to keep a debt account for the *superannuation interest.

A notice under this section must be given in the *approved form.