Taxation Administration Amendment Regulations 2008 (No. 4) (284 of 2008)

Schedule 1   Amendments

[3]   After regulation 42

insert

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 theSuperannuation (Departing Australia Superannuation Payments Tax) Act 2007.

42B Excess untaxed roll-over amounts

The amount to be withheld from an excess untaxed roll-over amount under section 12-312 of Schedule 1 to the Act is the amount of tax payable on the excess untaxed roll-over amount, worked out under section 5 of theSuperannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007.