Commonwealth Numbered Regulations

TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - 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 .