136-15
CurrentReview
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 136Transfer balance cap
Subdivision 136-AExcess transfer balance determinations
136-15 Review
(1)
If you are dissatisfied with an *excess transfer balance determination made in relation to you, you may object against the determination in the manner set out in Part IVC.
(2)
However, for the purposes of Part IVC, the *default commutation notice does not form part of the taxation decision.
This Act’s bill:Second reading speech
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