Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision C - Withholding amounts for Subdivisions 12-FA and 12-FAA  

SECTION 46  

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 .