12-80
CurrentSuperannuation income streams and annuities
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 12Payments from which amounts must be withheld
Subdivision 12-CPayments for retirement or because of termination of employment
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 Act’s bill:Second reading speech
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