Schedule 13 – Tax table for superannuation income streams

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

Withholding according to employees' TFN declarations.

Factors to consider when working out the withholding amount.

Use where payee below or over 60 years is receiving a super income.

Use where payee is receiving a capped defined benefit income streams and is made up of tax-free and taxable component.

Use where payee is receiving a capped defined benefit income streams and is only made up of an untaxed element.

Use when payee is receiving a capped defined benefit income stream made up of one or more components or taxable elements.

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

Dependants and non-dependants.

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