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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 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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