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  • How to work out the withholding amount



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    This table is divided into the following three parts. Certain characteristics of your payee and the payment will determine which part is used to work out the withholding amount – if:

    • the taxable component is comprised wholly of an element taxed in the fund – use part A
    • the taxable component contains an element untaxed in the fund – use part B
    • the payment is a super death benefit income stream – use part C.

    Each part of this table mentions tax offsets that are applicable to super income streams. All of these offsets are detailed in the Income Tax Assessment Act 1997.

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    Last modified: 10 Nov 2015QC 25956