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  • Superannuation income stream

    Use PAYG payment summary – superannuation income stream if you are a super provider making super income stream payments, including super income stream lump sum in arrears payments to a person where:

    • the payee is less than 60 years old 
    • the payee is aged 60 years or older and is in receipt of a capped defined benefit income stream
    • the payee is aged 60 years or older and has an untaxed element from a non-capped defined benefit income stream.

    You can only pay a super income stream if you are one of the following:

    • a super fund
    • an approved deposit fund (ADF)
    • a life insurance company or registered organisation
    • a retirement savings accounts (RSA) provider.

    Do not use this payment summary if you are a non-super entity. You must use PAYG payment summary – individual non-business (NAT 0046).

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    Last modified: 29 Apr 2019QC 18651