Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 6/12)
Character Range: 687518–690783

Division is about
Subdivision 128‑A—Additional liability of Entities in Group or JV Group
128‑5 Additional liability of Group Entities of Applicable MNE Group
128‑10 Additional liability of Entities in a JV Group
Subdivision 128‑B—Extended application to certain types of entity
128‑15 Trusts
128‑20 Partnerships
128‑25 Unincorporated GloBE Joint Ventures, etc. and certain unincorporated Group Entities
Subdivision 128‑C—Miscellaneous
Operative provisions
128‑30 Provisions do not apply to GloBE Excluded Entities
128‑35 Joint and several liability does not extend to GloBE Securitisation Entities
Part 3‑20—Superannuation
Division 131—Releasing money from superannuation
Subdivision 131‑A—Releasing money from superannuation
Guide to Subdivision 131‑A
131‑1 What this Subdivision is about
Requesting a release authority
131‑5 Requesting the release of amounts from superannuation interests
131‑10 Restrictions on the total amount you can request to be released
131‑12 Withdrawing or amending your request for a release authority relating to an FHSS determination
Issuing a release authority to superannuation provider
131‑15 Issuing release authorities
131‑20 Amount to be stated in a release authority
131‑25 Contents of a release authority
131‑30 Varying or revoking a release authority
Complying with a release authority
131‑35 Obligations of superannuation providers
131‑40 Voluntary compliance with a release authority relating to defined benefit interests
131‑45 Meaning of maximum available release amount
131‑50 Notifying Commissioner
131‑55 Notifying you
131‑60 Compensation for acquisition of property
Consequences of releasing amounts
131‑65 Entitlement to credits
131‑70 Interest for late payments of money received by the Commissioner in accordance with release authority
131‑75 Income tax treatment of amounts released—proportioning rule does not apply
Repayments if your entitlement to a credit ceases for a release authority relating to an FHSS determination
131‑80 Repayments if your entitlement to a credit ceases for a release authority relating to an FHSS determination
Division 133—Division 293 tax
Guide to Division 133
133‑1 What this Division is about
Subdivision 133‑A—Deferral determination
Guide to Subdivision 133‑A
133‑5 What this Subdivision is about
Operative provisions
133‑10 Determination of tax that is deferred to a debt account
133‑15 Defined benefit tax
133‑20 How to attribute the defined benefit tax to defined benefit interests
133‑25 Determination reducing tax deferred to a debt account
133‑30 General provisions applying to determinations under this Subdivision
Subdivision 133‑B—Debt account
Guide to Subdivision 133‑B
133‑55 What this Subdivision is about
Operative provisions
133‑60 Debt account to be kept for deferred tax
133‑65 Interest on debt account balance
133‑70 Voluntary payments
133‑75 Commissioner must notify superannuation provider of debt account
Subdivision 133‑C—Compulsory payment
Guide to Subdivision 133‑C
133‑100 What this Subdivision is about
Debt account discharge liability
133‑105 Liability to pay debt account discharge liability
133‑110 When debt account discharge liability must be paid
133‑115 General interest charge
133‑120 Meaning of debt account discharge liability
133‑125 Notice of