Document ID: chunk:federal_register_of_legislation:C2022C00279:section:15:p3
Version: federal_register_of_legislation:C2022C00279
Segment Type: section
Provision Reference: s 15 (pt 3/4)
Character Range: 32013–34562

related amounts, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Person may direct superannuation provider to pay amount to Commissioner
 (8A) If:
 (a) a person is liable to pay an amount to the Commissioner under subsection (6) or (6AA); and
 (b) a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997) is not payable by the superannuation provider for the benefit of the person because the person has become:
 (i) a member of another superannuation fund; or
 (ii) a member of an approved deposit fund; or
 (iii) the holder of an RSA; or
 (iv) the purchaser of an annuity from a life assurance company or from a registered organisation;
the person may direct the trustee of the other superannuation fund or the approved deposit fund, the RSA provider, the life assurance company or the registered organisation to pay to the Commissioner the whole or a part of the amount referred to in paragraph (a) and to make any necessary reductions in the benefits to which the person would otherwise be entitled from the other superannuation fund, the approved deposit fund, or the RSA or to the amount of the annuity to which the person would otherwise be entitled.

Member of former constitutionally protected superannuation fund may direct superannuation provider to pay amount to Commissioner
 (8AA) If a person is liable to pay an amount to the Commissioner under subsection (6A), the person may direct the superannuation provider to pay to the Commissioner the whole or a part of that amount and to make any necessary reductions in the benefits to which the person would otherwise be entitled.

Superannuation provider to comply with direction
 (8B) A superannuation provider to whom a direction is given under subsection (8A) or (8AA) must comply with the direction.

Surcharge debt may be reduced
 (9) The member may make payments to the Commissioner for the purpose of reducing the amount by which the surcharge debt account is in debit.

What happens if debt reduced
 (10) If a member makes a payment under subsection (9), the Commissioner is to:
 (a) acknowledge receipt of the payment to the member; and
 (b) credit the payment to the surcharge debt account; and
 (c) notify the member of the revised balance of the surcharge debt account.

Definitions
 (11) In this section:
payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.