Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:10_54
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 10 cl 54
Character Range: 157772–158844

54  Notice on or after 1 July 2018 of amounts not paid for release authorities issued before that day
(1) This item applies to you if:
 (a) a release authority is issued under Division 96 in Schedule 1 to the Taxation Administration Act 1953 in relation to you before 1 July 2018; and
 (b) the Commissioner gives you a notice under section 96‑40 in that Schedule on or after 1 July 2018 stating an amount (the unreleased amount) that a superannuation provider did not pay in relation to the release authority.
(2) The amendments made by this Part apply as if:
 (a) subsection 131‑5(4) in that Schedule permitted you to make a request to release the unreleased amount from another of your superannuation interests; and
 (b) the notice mentioned in paragraph (1)(b) of this item were a notice mentioned in paragraph 131‑5(4)(b) in that Schedule; and
 (c) the reference to this Subdivision in subsection 131‑10(2) in that Schedule included a reference to Division 96 in that Schedule (as in force on 30 June 2018).

Part 2—End benefit caps

Taxation Administration Act 1953