Document ID: chunk:federal_register_of_legislation:C2025C00161:front:0:p3
Version: federal_register_of_legislation:C2025C00161
Segment Type: other
Provision Reference: 
Character Range: 5495–8258

temporary resident
Division 6—Withdrawals of account balances after death
68 Withdrawal of account balance—death of individual
Division 7—Notification of refusal of requests
69 Notification of refusal of requests
Division 8—Recovery of account balances
70 Recovery of account balances
Part 8—Refunds of deposits
71 Simplified outline
72 Refunds—false or defective deposit forms etc.
73 Refunds—deposit made by mistake
74 Recovery of refunds
Part 9—Inactive accounts
75 Simplified outline
76 No activity for 10 years
77 Register
Part 10—Tax file numbers
78 Simplified outline
79 Individual may quote his or her tax file number
Part 11—Review of decisions
80 Simplified outline
81 Reviewable decisions
82 Reconsideration of reviewable decisions
83 ART review of Commissioner of Taxation's decisions
84 Application of the Administrative Review Tribunal Act 2024
85 Statements to accompany notification of decisions
Part 12—Partnerships and unincorporated associations
Division 1—Partnerships
86 Simplified outline
87 Treatment of partnerships
88 Giving of documents to partnerships
Division 2—Unincorporated associations
89 Simplified outline
90 Treatment of unincorporated associations
91 Giving of documents to unincorporated associations
Part 12A—Government co‑contributions for low income earners
91A Commissioner of Taxation may deposit Government co‑contributions for low income earners into individual's account
91B Act generally applies to deposits under this Part in the same way as it applies to deposits under Part 4
91C Deposit not held on trust etc.
91D Crediting of deposits
91E Debiting account with overpayment of Government co‑contribution
91F Withdrawal of account balances
91G Refunds of deposits
Part 12B—PPL superannuation contributions
91H Commissioner of Taxation may deposit PPL superannuation contribution into individual's account
91J Act generally applies to deposits under this Part in the same way as it applies to deposits under Part 4
91K Deposit not held on trust etc.
91L Crediting of deposits
91M Debiting account with overpayment of PPL superannuation contribution
91N Withdrawal of account balances
91P Refunds of deposits
Part 13—Miscellaneous
92 Delegation
93 Annual report
94 Regulations
Schedule—Employees and employers
1 Basic definition
2 Company directors
3 Contract workers
4 Members of the Parliament of the Commonwealth
5 Members of the Parliament of a State
6 Members of the ACT Legislative Assembly
7 Members of the Northern Territory Legislative Assembly
8 Performers and sportspersons etc.
9 Office holders etc.
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act relating to the small superannuation accounts scheme

Part 1—Introduction