Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_371
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 371
Character Range: 120478–121011

371  Paragraphs 12‑310(a) and (b) in Schedule 1
Repeal the paragraphs, substitute:
 (a) to withhold an amount from a *departing Australia superannuation payment if no *withholding tax is payable in respect of the payment; or
 (b) to withhold from a departing Australia superannuation payment more than the withholding tax payable in respect of the payment (reduced by each amount already withheld from it under this Subdivision).
Note: Section 301‑175 of the Income Tax Assessment Act 1997 deals with the withholding tax liability.