TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-C - Payments for retirement or because of termination of employment  

SECTION 12-80   12-80   SUPERANNUATION INCOME STREAMS AND ANNUITIES  


An entity must withhold an amount from any of the following payments it makes to an individual:


(a) a *superannuation income stream;


(b) an *annuity.

For exceptions, see section 12-1 .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.