Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:3_2:p8
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 3 cl 2 (pt 8/8)
Character Range: 48889–51291

gives the Commissioner a notice under section 133‑135 or 133‑140 becomes aware of a material change or material omission in any information given to the Commissioner in the notice, the entity must:
 (a) tell the Commissioner of the change in the *approved form; or
 (b) give the omitted information to the Commissioner in the approved form.
 (2) Information required by this section must be given no later than 7 days after the entity becomes aware of the change or omission.

Division 135—Releasing money from superannuation

Table of Subdivisions
 Guide to Division 135
135‑A When the Commissioner must issue a release authority
135‑B When a release authority can be given to a superannuation provider
135‑C Release of superannuation money under a release authority

Guide to Division 135

135‑1  What this Division is about
      This Division contains rules about release authorities, which allow money to be released from a superannuation plan to pay amounts relating to the Division 293 tax.

Subdivision 135‑A—When the Commissioner must issue a release authority

Guide to Subdivision 135‑A

135‑5  What this Subdivision is about
      The Commissioner must issue you with a release authority to allow money to be released from a superannuation plan to pay assessed Division 293 tax that is due and payable, make voluntary payments in reduction of a debt account, or pay your debt account discharge liability.

Table of sections

Operative provisions
135‑10 Release authorities

Operative provisions

135‑10  Release authorities
 (1) If the condition mentioned in column 1 of an item in the following table is satisfied:
 (a) the Commissioner must issue you with a release authority under that item; and
 (b) you have a release entitlement:
 (i) equal to the amount mentioned in column 2 of that item; and
 (ii) arising at the time mentioned in column 3 of that item.

Release entitlement
Item                 Column 1                                                                                                                                 Column 2                                                            Column 3
                     Condition:                                                                                                                               Amount of the release entitlement:                                  Time at which the release entitlement arises: