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-FA - Departing Australia superannuation payments  

SECTION 12-305  

12-305   DEPARTING AUSTRALIA SUPERANNUATION PAYMENT  

An entity must withhold an amount from a *departing Australia superannuation payment it pays to an entity.