Taxation Administration Act 1953

This Subdivision sets out a general requirement for a superannuation provider to comply with a release authority.

The Subdivision also includes provisions about how much must be paid, who it must be paid to, which interest it is to be paid from, and how the payments are treated by the Commissioner.

Table of sections

Operative provisions

135‑75 Requirement for superannuation provider to release money

135‑80 Compensation for acquisition of property

135‑85 Release amount

135‑90 How the Commissioner applies amounts received under a release authority

135‑95 Defined benefit interests—releasing amounts to pay debt account discharge liability

135‑97 Defined benefit interests—releasing amounts to pay Division 296 debt account discharge liability

135‑100 Income tax treatment of amounts released—proportioning rule does not apply

Operative provisions