Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:10_3:p1
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 10 cl 3 (pt 1/5)
Character Range: 130511–133386

3                                      an assessment of an amount of *Division 293 tax                                                that amount of Division 293 tax

 (2) However, for an amended determination or assessment, reduce the relevant amount referred to in the above table by any amount released under this Subdivision for an earlier determination or assessment of that kind that you are given for the *financial year or corresponding income year.
 (3) An amendment of a determination or assessment does not affect the validity of a request you make under section 131‑5 before you are given the amended determination or the notice of the amended assessment.

Issuing a release authority to superannuation provider

131‑15  Issuing release authorities

Issuing in response to a valid request
 (1) If you make a valid request under section 131‑5, the Commissioner must issue a release authority to each *superannuation provider that holds a *superannuation interest identified in the request.

Issuing if you do not make a valid request in response to an excess non‑concessional contributions determination etc.
 (2) If:
 (a) on a particular day, the Commissioner issues you with:
 (i) an *excess non‑concessional contributions determination for a *financial year; or
 (ii) a notice to which paragraph 131‑5(4)(b) applies for such a determination; and
 (b) within 60 days after that day, you do not make a valid request under section 131‑5 for that determination;
the Commissioner may issue a release authority to one or more *superannuation providers that hold *superannuation interests for you.

Issuing if you are liable to pay excess non‑concessional contributions tax
 (3) If you are given a notice of an *excess non‑concessional contributions tax assessment for a *financial year, the Commissioner may issue a release authority to one or more *superannuation providers that hold *superannuation interests for you.

Issuing if you have an unpaid amount of assessed Division 293 tax that is not deferred to a debt account
 (4) If:
 (a) for an income year, you are given a notice of assessment of an amount of *Division 293 tax that is not *deferred to a debt account for a *superannuation interest; and
 (b) on the 60th day after the day the Commissioner issues that notice, the sum of the following falls short of that amount of tax:
 (i) any payments of that tax for the income year that you have already made;
 (ii) any amounts that have already been released under this Subdivision for that assessment;
the Commissioner may issue a release authority to one or more *superannuation providers that hold superannuation interests for you.

131‑20  Amount to be stated in a release authority
 (1) The amount to be released from one or more *superannuation interests under a release authority issued under section 131‑15 must be:
 (a) for a release authority issued