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Schedule 13 - Tax table for superannuation income streams

Work out the tax to withhold from super income streams, including death benefit income streams.

Last updated 10 June 2025

Amounts to be withheld from payments of a super income streams.

Withholding according to employees' payees' TFN declarations.

Factors to consider when working out the withholding amount.

Use if a payee is receiving a super income, with certain components for those 60 years or over.

Use if a payee is 60 or over and receives a capped defined benefit income stream with tax-free and taxable components.

Use if a payee is over 60 and receives a capped defined benefit income streams solely made up of an untaxed element.

Use if a payee is over 60 and receives a capped defined benefit income stream with one or more components or taxable elements.

Use if a payee is receiving a capped defined benefit income streams in other circumstances.

Super death benefits paid to dependants and non-dependants.

Definitions and access to PAYG withholding tax tables and other PAYG withholding publications.

QC104940