134-55
CurrentWhat this Subdivision is about
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-20Superannuation
Division 134Division 296 tax
Subdivision 134-BDivision 296 debt account
134-55 What this Subdivision is about
The Commissioner keeps Division 296 debt accounts for Division 296 tax that is deferred to a Division 296 debt account for a superannuation interest.
You can make voluntary payments of the Division 296 debt account.
Table of sections
Operative provisions
134‑60 Division 296 debt account to be kept for deferred Division 296 tax
134‑65 Interest on Division 296 debt account balance
134‑70 Voluntary payments
134‑75 Commissioner must notify superannuation provider of Division 296 debt account
Operative provisions
This Act’s bill:Second reading speech
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