Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision C - Withholding amounts for Subdivisions 12-FA and 12-FAA  

SECTION 47  

47   EXCESS UNTAXED ROLL-OVER AMOUNTS  
The amount to be withheld from an excess untaxed roll-over amount under section 12-312 in Schedule 1 to the Act is the amount of tax payable on the excess untaxed roll-over amount, worked out under section 5 of the Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007 .