Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2017 - REG 46

    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 .