Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
An entity must withhold an amount from a *departing Australia superannuation payment it pays to an entity.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 12
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Payments from which amounts must be withheld
Subdivision 12-FA
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Departing Australia superannuation payments
SECTION 12-305
12-305
DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
An entity must withhold an amount from a *departing Australia superannuation payment it pays to an entity.
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