Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-FAA - Excess untaxed roll-over amount  

SECTION 12-312  

12-312   UNTAXED ROLL-OVER SUPERANNUATION BENEFITS  

An entity must withhold an amount from an *excess untaxed roll-over amount it pays to an entity.

Note:

An excess untaxed roll-over amount is an amount that may form part of a roll-over superannuation benefit that includes an element untaxed in the fund: see section 306-15 of the Income Tax Assessment Act 1997 .