s 46
In forceDeparting Australia superannuation payments
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 3Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision CWithholding amounts for Subdivisions 12‑FA and 12‑FAA
46 Departing Australia superannuation payments
The amount to be withheld under section 12‑305 in Schedule 1 to the Act from a departing Australia superannuation payment is the amount of tax payable on the payment, worked out under section 5 of the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.
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