Federal Register of Legislation - Australian Government

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Withholding Tax Instruments as made
This instrument continues to ensure that amounts of non-assessable non-exempt income paid to a superannuation beneficiary are not subject to withholding when the payee has not quoted their tax file number. Without this variation, withholding would be required from these amounts when paid in conjunction with other assessable income.
Administered by: Treasury
Registered 27 Sep 2017
Tabling HistoryDate
Tabled HR16-Oct-2017
Tabled Senate16-Oct-2017
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Legislative Instrument
F2017L01280 : Authoritative PDF Document : 0.4MB Primary Document Icon F2017L01280 : ZIP Document : 71KB
2 pages

Explanatory Statement
F2017L01280ES : PDF Document : 0.5MB Primary Document Icon F2017L01280ES : ZIP Document : 66KB
4 pages