Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p7
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 7/12)
Character Range: 690501–693917

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 debt account discharge liability
End benefit
133‑130 Meaning of end benefit
133‑135 Superannuation provider may request debt account status
133‑140 End benefit notice—superannuation provider
133‑145 End benefit notice—material changes or omissions
Division 135—Releasing money from superannuation
Guide to Division 135
135‑1 What this Division is about
Subdivision 135‑A—When the Commissioner must issue a release authority
Guide to Subdivision 135‑A
135‑5 What this Subdivision is about
Operative provisions
135‑10 Release authorities
Subdivision 135‑B—When a release authority can be given to a superannuation provider
Guide to Subdivision 135‑B
135‑35 What this Subdivision is about
Operative provisions
135‑40 When you may give release authority to superannuation provider
Subdivision 135‑C—Release of superannuation money under a release authority
Guide to Subdivision 135‑C
135‑70 What this Subdivision is about
Operative provisions
135‑75 Requirement for superannuation provider to release money
135‑80 Compensation for acquisition of property
135‑85 Release amount
135‑90 How the Commissioner applies amounts received under a release authority
135‑95 Defined benefit interests—releasing amounts to pay debt account discharge liability
135‑100 Income tax treatment of amounts released—proportioning rule does not apply
Division 136—Transfer balance cap
Guide to Division 136
136‑1 What this Division is about
Subdivision 136‑A—Excess transfer balance determinations
Guide to Subdivision 136‑A
136‑5 What this Subdivision is about
Operative provisions
136‑10 Excess transfer balance determination
136‑15 Review
136‑20 Electing to commute a different superannuation income stream
136‑25 Notifying Commissioner of transfer balance debits
Subdivision 136‑B—Commutation authorities
Guide to Subdivision 136‑B
136‑50 What this Subdivision is about
Obligations of Commissioner
136‑55 Issuing of commutation authorities
136‑60 Varying and revoking a commutation authority
136‑65 Issuing further commutation authorities
136‑70 Notifying of non‑commutable excess transfer balance
Obligations of superannuation income stream providers
136‑80 Obligations on superannuation income stream providers
136‑85 Notifying the Commissioner
136‑90 Notifying you
Division 138—First home super saver scheme
Guide to Division 138
138‑1 What this Division is about
Subdivision 138‑A—First home super saver determination
Guide to Subdivision 138‑A
138‑5 What this Subdivision is about
Operative provisions
138‑10 First home super saver determination
138‑12 Withdrawing or amending your request
138‑13 Amending or revoking a first home super saver determination
138‑15 Review
Subdivision 138‑B—FHSS maximum release amount
Guide to Subdivision 138‑B
138‑20 What this Subdivision is about
Operative provisions
138‑25 FHSS maximum release amount
138‑30 FHSS releasable contributions amount
138‑35 Eligible contributions
138‑40 Associated earnings
Part 3‑30—Diverted profits tax
Division 145—Assessments of diverted profits tax
Guide to Division 145
145‑1 What this Division is about
145‑5 DPT assessments—modified application of Division 155
145‑10 When DPT