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Schedule 13 - Tax table for superannuation income streams

Work out the tax to withhold from super income streams, including death benefit income streams.

Last updated 9 June 2025

Amounts to be withheld from payments of a super income streams.

Withholding according to employees' payees' TFN declarations.

Factors to consider when working out the withholding amount.

Use if a payee is receiving a super income, with certain components for those 60 years or over.

Use if a payee is 60 or over and receives a capped defined benefit income stream with tax-free and taxable components.

Use if a payee is over 60 and receives a capped defined benefit income streams solely made up of an untaxed element.

Use if a payee is over 60 and receives a capped defined benefit income stream with one or more components or taxable elements.

Use if a payee is receiving a capped defined benefit income streams in other circumstances.

Super death benefits paid to dependants and non-dependants.

Definitions and access to PAYG withholding tax tables and other PAYG withholding publications.

QC104940