Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p76
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 76/80)
Character Range: 4535533–4538393

mentioned in subsection 295‑200(2) (about amounts transferred from foreign superannuation funds);
 (b) an amount mentioned in item 2 of the table in subsection 295‑190(1) (about certain roll‑over superannuation benefits);
 (c) an amount that the Commissioner pays for your benefit under Part 8 of the Superannuation Guarantee (Administration) Act 1992, if:
 (i) the amount represents an amount of a charge payment (within the meaning of section 63A of that Act) paid as a result of a disclosure to which paragraph 74(1)(a) of that Act applies; and
 (ii) the entity making the disclosure qualified, under section 74 of that Act, for an amnesty in relation to the *superannuation guarantee shortfall to which the charge payment relates;
 (d) an amount that an entity contributes for your benefit that is offset, under section 23A of that Act, against the entity's liability to pay superannuation guarantee charge (within the meaning of that Act), if:
 (i) the amount represents an amount of a superannuation guarantee charge covered by a disclosure to which paragraph 74(1)(a) of that Act applies; and
 (ii) the entity qualified, under section 74 of that Act, for an amnesty in relation to the superannuation guarantee shortfall to which the superannuation guarantee charge relates.

Amounts allocated in relation to a complying superannuation plan
 (5) An amount in a *complying superannuation plan is covered under this section if it is allocated by the *superannuation provider in relation to the plan for you for the *financial year in accordance with conditions specified by a regulation made for the purposes of subsection 291‑25(3).

Subdivision 293‑C—When tax is payable

Guide to Subdivision 293‑C

293‑60  What this Subdivision is about
      This Subdivision has rules about payment of Division 293 tax.

Table of sections

Operative provisions
293‑65 When tax is payable—original assessments
293‑70 When tax is payable—amended assessments
293‑75 General interest charge

Operative provisions

293‑65  When tax is payable—original assessments
 (1) Your *assessed Division 293 tax for an income year is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *Division 293 tax.

Exception for tax deferred to a debt account
 (2) However, subsection (1) does not apply to an amount of *assessed Division 293 tax that is *deferred to a debt account for a *superannuation interest.
Note 1: For assessments of Division 293 tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: For deferred to a debt account, see Division 133 in that Schedule.
Note 3: For release of money from a superannuation plan to pay these amounts, see Division 135 in that Schedule.

293‑70  When tax is payable—amended assessments
 (1) If the Commissioner amends your assessment, any extra