A lump sum (the release authority lump sum ) may be paid at a time in compliance with 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 and given to CSC in accordance with Subdivision 135 - B in that Schedule.
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 .