Taxation Administration Act 1953

The Commissioner must give you a notice under this section if the *Division 296 end benefit becomes payable from a *superannuation interest for which the Commissioner keeps a *Division 296 debt account.

The notice must state that you are liable to pay your *Division 296 debt account discharge liability for the *superannuation interest and specify:

the amount of that debt; and

the day on which that debt is due and payable.

If you are dissatisfied with a notice given under this section in relation to you, you may object against it in the manner set out in Part IVC of this Act.

However, you cannot object against a notice stating that the amount you are liable to pay is the amount by which the *Division 296 debt account is in debit.