TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING  

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

REGULATION 42B  

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 the Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007 .