s 47
In forceExcess untaxed roll‑over amounts
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
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.
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