Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:4_12
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 4 cl 12
Character Range: 89956–90589

12  After subsection 16(8)
Insert:
 (8A) For the purpose of this Act and the Rules, a lump sum paid by CSC in relation to a release authority issued to a person under item 3 of the table in subsection 135‑10(1) in Schedule 1 to the Taxation Administration Act 1953 is a benefit paid in respect of the person.
Note: The purpose of the release authority is to allow a lump sum to be paid to the Commissioner to meet a debt the person has under Subdivision 133‑C in Schedule 1 to the Taxation Administration Act 1953.

[Minister's second reading speech made in—
House of Representatives on 15 May 2013
Senate on 17 June 2013]

(96/13)