Taxation Administration Act 1953

On application under subsection 139‑55(1), the Federal Circuit and Family Court of Australia (Division 2) may order that the Commissioner is authorised to exercise the power under subsection 139‑115(1) in relation to any *superannuation interest of the perpetrator up to a specified amount if:

the Court is satisfied that the circumstances mentioned in paragraphs 139‑55(1)(a) to (e) exist; and

the Court has not been made aware by a party to the proceeding that there are any applications mentioned in subsection (2) in relation to the perpetrator that have been made and not finally determined; and

the Court has not been made aware by a party to the proceeding that the perpetrator is a bankrupt under the Bankruptcy Act 1966 in respect of a bankruptcy from which the perpetrator has not been discharged; and

the Court has not been made aware by a party to the proceeding that a restraining order (within the meaning of the Bankruptcy Act 1966) in relation to the perpetrator’s superannuation interests is in force.

The perpetrator must give the Court notice about the status of applications mentioned in paragraphs (2)(a) to (e), bankruptcy, and restraining orders mentioned in paragraph (1)(d): see section 139‑90.

For the purposes of paragraph (1)(b), the applications are:

an application for an order under the Bankruptcy Act 1966 that relates to:

the bankruptcy of the perpetrator; or

the perpetrator’s capacity as a debtor subject to a personal insolvency agreement; or

a debt agreement to which the perpetrator is a party (as a debtor); or

an application for an order under section 79, 90SM, 90YX or 90YY of the Family Law Act 1975 in relation to the perpetrator; or

an application for an order under section 205ZG of the Family Court Act 1997 (WA) in relation to the perpetrator; or

an application for a forfeiture order mentioned in subregulation 5.08(1A) of the Superannuation Industry (Supervision) Regulations 1994 in relation to the perpetrator’s *superannuation interests; or

an application for a superannuation order under Part 2 of the Crimes (Superannuation Benefits) Act 1989 or Division 2 of Part VA of the Australian Federal Police Act 1979 in relation to the perpetrator; or

an application for a restraining order (within the meaning of the Bankruptcy Act 1966) in relation to the perpetrator’s superannuation interests.

The amount specified in the order must not exceed the lesser of the following amounts:

the sum of contributions disclosed by the Commissioner under subsection 139‑25(1);

the outstanding amount of compensation the perpetrator is required to pay the victim under the order mentioned in paragraph 139‑55(1)(b).