s 45DB
In forceRelease of amount on issue of release authority by ATO
Part 3Northern Territory Government and Public Authorities' Superannuation Scheme
Division 5Release of amounts to pay tax debts
45DB Release of amount on issue of release authority by ATO
(1)
This section applies if:
(a)
the ATO issues a release authority for an account holder; and
(b) the release authority is given to the Commissioner in accordance with the relevant Commonwealth Act and the Rules.
(2) On receipt of the release authority, the Commissioner may pay the release amount:
(a)
to the ATO; or
(b) if the relevant Commonwealth Act permits and the account holder so requests – to the account holder.
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