Schedule 13 – Tax table for superannuation income streams

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

Withholding according to payees' TFN declarations.

Factors to consider when working out the withholding amount.

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

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

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

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

Use if a payee receives a capped defined benefit income stream 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.