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
QC104940
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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