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-FA - Departing Australia superannuation payments  

SECTION 12-310   12-310   LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION  


This Subdivision does not require an entity:


(a) to withhold an amount from a *departing Australia superannuation payment if no *withholding tax is payable in respect of the payment; or


(b) to withhold from a departing Australia superannuation payment more than the withholding tax payable in respect of the payment (reduced by each amount already withheld from it under this Subdivision).

Note:

Section 301-175 of the Income Tax Assessment Act 1997 deals with the withholding tax liability.




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