Taxation Administration Act 1953

You may make payments to the Commissioner for the purpose of reducing the amount by which a debt account for a *superannuation interest is in debit.

The Commissioner is to:

acknowledge receipt of the payment to you; and

credit the payment to the debt account; and

notify you of the revised balance of the debt account.

The amount of a *deferral reversal for the *superannuation interest is to be treated as if it were a voluntary payment under this section in relation to the debt account for that interest. However, paragraphs (2)(a) and (c) do not apply in relation to that amount.