Taxation Administration Act 1953

If an order under section 139‑60 in respect of a *specified child abuse offence is given to the Commissioner, the Commissioner must issue one or more release authorities to one or more *superannuation providers that hold *superannuation interests for the perpetrator of the offence.

The purpose of the release authority is to allow the Commissioner to pay the victim an amount that meets a debt the perpetrator owes the victim under an order mentioned in paragraph 139‑55(1)(b).

The Commissioner must not issue a release authority under subsection (1) to either of the following:

an *RSA provider that is not a *constitutional corporation;

a trustee of a *superannuation fund that is not a regulated superannuation fund.