Supreme Court (Judges Pensions) Act 1980

The Treasurer may pay to the ATO a release authority lump sum from a pension recipient's entitlements if:

the ATO issues a release authority to the pension recipient; and

the release authority is given to the Treasurer in accordance with the Commonwealth Act.

Subject to section 13G, the amount of the release authority lump sum is the smaller of the following amounts:

the amount stated in the release authority;

if either the pension recipient or the ATO requests that the

Treasurer pay a specified amount in relation to the release authority

– that amount.

Note for section 13F

The Commonwealth Act provides for money to be released from a superannuation plan to pay a tax liability incurred under Chapter 3, Part 3-30, Division 293 of the Income Tax Assessment Act 1997 (Cth).