TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 4 - Dividend, interest, royalty, mining and certain superannuation payments  

REGULATION 42A  

42A   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  
The amount to be withheld under section 12-305 of 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 .